Coleman v. Comm'r
United States Tax Court
R denied P's request for interest abatement and sustained collection actions related to P's income tax deficiencies arising from P's participation in some of the Hoyt partnership tax shelters. Held: R's determinations are sustained.
1Opinion of the Court
MICHAEL COLEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Coleman v. Comm'r
Docket Nos. 2945-09L, 3164-09
United States Tax Court
T.C. Memo 2012-116; 2012 Tax Ct. Memo LEXIS 116; 103 T.C.M. (CCH) 1642;
April 23, 2012, Filed
Decisions will be entered for respondent.
R denied P's request for interest abatement and sustained collection actions related to P's income tax deficiencies arising from P's participation in some of the Hoyt partnership tax shelters.
Held: R's determinations are sustained.
Mark D. Pastor, for petitioner.
Laura J. Mullin, for respondent.
WHERRY, Judge.
WHERRY
MEMORANDU…
2Cases cited7 opinions
- Woodral v. CommissionerUnited States Tax Court · 1999
- Hinck v. United StatesSupreme Court of the United States · 2007
- Lee v. CommissionerUnited States Tax Court · 1999
- John M. Mekulsia v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2004
- Phillips v. CommissionerUnited States Tax Court · 2000
2 more not listed; retrieve them via the Exa API.