STEWART v. COMMISSIONER

Docket No. 12947-00.

85 T.C.M. 1164 (2003)

T.C. Memo. 2003-106

Robert L. Stewart v. Commissioner.

United States Tax Court.

Filed April 17, 2003.


Attorney(s) appearing for the Case

Robert L. Stewart, pro se.

Catherine L. Campbell, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge.

On June 22, 2000, respondent issued to petitioner a notice of final determination with respect to petitioner's claim to abate interest on his 1990 income tax deficiency under section 6404(e). In the notice, respondent partially abated part of the interest and denied the balance of petitioner's claim. Petitioner timely filed a petition under section 6404...

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