Beeler v. Comm'r

JOEL I. BEELER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Beeler v. Comm'r

No. 20892-07L

United States Tax Court

T.C. Memo 2009-266; 2009 Tax Ct. Memo LEXIS 272; 98 T.C.M. (CCH) 479;

November 24, 2009, Filed

Beeler v. United States, 894 F. Supp. 761, 1995 U.S. Dist. LEXIS 11846 (S.D.N.Y., 1995)

Richard S. Kestenbaum and Bernard S. Mark, for petitioner.

Marc L. Caine, for respondent.

Goeke, Joseph Robert

JOSEPH ROBERT GOEKE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge: The issue for decision is whether respondent's Appeals officer abused his discretion in sustaining respondent's…