Hull v. Comm'r

NOEL I. HULL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hull v. Comm'r

Docket No. 29134-11

United States Tax Court

T.C. Memo 2014-36; 2014 Tax Ct. Memo LEXIS 37; 107 T.C.M. (CCH) 1203;

March 6, 2014, Filed

Decision will be entered for respondent.

Brian C. Purcell, for petitioner.

Matthew S. Reddington, for respondent.

JACOBS, Judge.

JACOBS

MEMORANDUM OPINION

JACOBS, Judge:1 The parties submitted this case fully stipulated pursuant to Rule 122. The issue for decision is whether respondent's denial of petitioner's request for abatement of interest on assessed section 6663 fraud penalties…