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ALLCORN v. COMMISSIONER

Docket No. 4775-11.

139 T.C. 53 (2012)

LUTHER HERBERT ALLCORN, III, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 9, 2012.

Attorney(s) appearing for the Case

Luther Herbert Allcorn III, pro se.

Beth A. Nunnink , for respondent.

OPINION

WELLS, Judge:

This case is before the Court on the parties' cross-motions for summary judgment pursuant to Rule 121.1 We must decide whether respondent abused his discretion when he determined not to abate the interest with respect to an erroneous refund issued to petitioner.

Background

Some of the facts and certain exhibits have been stipulated...

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