DANNY v. COMMISSIONER

Docket No. 5371-02.

86 T.C.M. 1 (2003)

T.C. Memo. 2003-190

Danny and Ruth Kosbar v. Commissioner.

United States Tax Court.

Filed July 1, 2003.


Attorney(s) appearing for the Case

Danny Kosbar and Ruth Kosbar, pro sese.

Bryan E. Sladek, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Petitioners petitioned the Court under section 6404(h) to review respondent's determination not to abate interest for 1990 and 1991. Following respondent's concession that respondent will abate interest for the 3-day period from June 20 through 22, 2001, we determine whether respondent abused his discretion under section 6404 by not abating more of the interest. We hold he did not. Unless otherwise indicated...

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