HINTERLEITNER v. COMMISSIONER

Docket No. 9562-02.

86 T.C.M. 206 (2003)

T.C. Memo. 2003-228

John D. and Kim M. Hinterleitner v. Commissioner.

United States Tax Court.

Filed July 31, 2003.


Attorney(s) appearing for the Case

John Harrison Wegge, for the petitioners.1

Donna L. Pahl, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Petitioners petitioned the Court under section 6404(h) to review the Commissioner's determination not to abate interest for 1995 through 1997. Following respondent's concession that the Commissioner will abate all interest accruing after May 31, 2000, we determine whether the Commissioner abused his discretion under section 6404 by not abating more of the interest. We hold he did not. Unless otherwise...

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