COSGRIFF v. COMMISSIONER

Docket No. 13247-98.

80 T.C.M. 156 (2000)

T.C. Memo. 2000-241

John B. Cosgriff v. Commissioner.

United States Tax Court.

Filed August 4, 2000.


Attorney(s) appearing for the Case

John B. Cosgriff, pro se. Charles B. Burnett, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge:

On May 23, 1998, respondent issued a notice of final determination denying petitioner's claim to abate interest on his 1992 Federal income tax liability. Petitioner timely filed a petition to this Court under section 6404(g)1 and Rule 280. The sole issue for decision is whether respondent abused his discretion by denying petitioner's request to abate interest.

FINDINGS...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases