Young v. Comm'r
United States Tax Court
Ps requested an abatement of interest on Federal income tax deficiencies for the taxable years 1997 through 2000. R determined that Ps were not entitled to an abatement of interest. Held: R's determination was not an abuse of discretion.
1Opinion of the Court
RONALD D. AND ANN S. YOUNG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Young v. Comm'r
No. 17563-07
United States Tax Court
T.C. Memo 2009-24; 2009 Tax Ct. Memo LEXIS 24; 97 T.C.M. (CCH) 1101;
February 4, 2009, Filed
Ps requested an abatement of interest on Federal income tax deficiencies for the taxable years 1997 through 2000. R determined that Ps were not entitled to an abatement of interest.
Held: R's determination was not an abuse of discretion.
Ronald D. and Ann S. Young, Pro sese.
Jonathan J. Ono, for respondent.
Wherry, Robert A., Jr.
ROBERT A. WHERRY, JR.
MEMORANDUM OPINION
WHERRY…
2Cases cited12 opinions
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Woodral v. CommissionerUnited States Tax Court · 1999
- United Dominion Industries, Inc. v. United StatesSupreme Court of the United States · 2001
- Specking v. Comm'rUnited States Tax Court · 2001
- Haessly v. CommissionerCourt of Appeals for the Ninth Circuit · 2003
7 more not listed; retrieve them via the Exa API.