1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 83 T.C.M.
  5. 83 T.C.M. 1041 (2002)
 

SMITH v. COMMISSIONER

Docket No. 16484-99.

83 T.C.M. 1041 (2002)

T.C. Memo. 2002-1

Meda Smith v. Commissioner.

United States Tax Court.

Filed January 2, 2002.

Attorney(s) appearing for the Case

Neil Deininger, for the petitioner.

Ann L. Darnold and Michael J. O'Brien, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

THORNTON, Judge:

On April 28, 1999, respondent issued a notice of final determination denying petitioner's claim for abatement of interest. Petitioner timely filed a petition pursuant to section 6404(i) and Rule 280.1 The issue for decision is whether respondent abused his discretion in denying petitioner's request for abatement of interest.

FINDINGS OF FACT

The parties...

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