Goettee v. Comm'r
United States Tax Court
Ps claimed investment credits and losses arising out of a partnership in which they held a limited interest. By notice of deficiency, R disallowed these claimed credits and losses. Ps accepted a settlement offer from R and paid all deficiencies and additions reflected in the entered decision. Ps requested abatement of interest on these amounts. R initially disallowed the abatement request in full, then later allowed partial abatement.
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Ps claimed investment credits and losses arising out of a partnership in which they held a limited interest. By notice of deficiency, R disallowed these claimed credits and losses. Ps accepted a settlement offer from R and paid all deficiencies and additions reflected in the entered decision. Ps requested abatement of interest on these amounts. R initially disallowed the abatement request in full, then later allowed partial abatement. Ps then paid the remaining assessed interest liabilities. Ps petitioned this Court to review R's disallowance of interest abatements. After R's concessions, we…
1Opinion of the Court
JOHN G. GOETTEE, JR. AND MARIAN GOETTEE, * Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Goettee v. Comm'r
No. 26591-96
United States Tax Court
124 T.C. 286; 2005 U.S. Tax Ct. LEXIS 18; 124 T.C. No. 17;
May 31, 2005., Filed
Goettee v. Commissioner, T.C. Memo 2004-9, 2004 Tax Ct. Memo LEXIS 9 (T.C., 2004)
Ps claimed investment credits and losses arising out of a
partnership in which they held a limited interest. By notice of
deficiency, R disallowed these claimed credits and losses. Ps
accepted a settlement offer from R and paid all deficiencies and
additions reflected in the entered…
2Cases cited10 opinions
- Minahan v. CommissionerUnited States Tax Court · 1987
- Fla. Country Clubs, Inc. v. Comm'rUnited States Tax Court · 2004
- Dixson Int'l Service Corp. v. CommissionerUnited States Tax Court · 1990
- Corson v. Comm'rUnited States Tax Court · 2004
- Hiep H. Dang Phuong My T. Chau v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2001
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