SCANLON WHITE, INC. v. COMMISSIONER

Docket No. 1958-05.

90 T.C.M. 561 (2005)

T.C. Memo. 2005-282

Scanlon White, Inc. v. Commissioner

United States Tax Court.

December 6, 2005.


Attorney(s) appearing for the Case

John Edward Leeper, for petitioner.

Dennis R. Onnen, for respondent.


MEMORANDUM OPINION

COHEN, Judge:

This case is before the Court on respondent's motion for summary judgment. The issue for decision is whether there was an abuse of discretion by the Internal Revenue Service (IRS) in failing to abate interest on employment taxes. Respondent relies on our decision in Woodral v. Commissioner [Dec. 53,206], 112 T.C. 19 (1999), and petitioner disagrees with that opinion. Unless otherwise...

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