Sandberg v. Comm'r

RALPH AND DIANNE SANDBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Sandberg v. Comm'r

Docket No. 29806-08

United States Tax Court

T.C. Memo 2011-72; 2011 Tax Ct. Memo LEXIS 69; 101 T.C.M. (CCH) 1332;

March 28, 2011, Filed

Decision will be entered for respondent.

Jon Noel Dowat, for petitioners.

Julie A. Jebe and H. Barton Thomas, Jr., for respondent.

MORRISON, Judge.

MORRISON

MEMORANDUM FINDINGS OF FACT AND OPINION

MORRISON, Judge: Petitioners (the Sandbergs) filed Forms 843, Claim for Refund and Request for Abatement, for tax years 1993, 1995, 1996, and 2002 seeking abatement of…