Legal Opinion

John G. Goette, Jr. and Marian Goettee v. Commissioner

United States Tax Court

Decided May 31, 2005No. 26591-96Unknown

1Opinion of the Court

124 T.C. No. 17

UNITED STATES TAX COURT JOHN G. GOETTEE, JR. AND MARIAN GOETTEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket No. 26591-96. Filed May 31, 2005. 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…

2Cases cited9 opinions

  1. Minahan v. CommissionerUnited States Tax Court · 1987
  2. Fla. Country Clubs, Inc. v. Comm'rUnited States Tax Court · 2004
  3. Dixson Int'l Service Corp. v. CommissionerUnited States Tax Court · 1990
  4. Corson v. Comm'rUnited States Tax Court · 2004
  5. Hiep H. Dang Phuong My T. Chau v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2001

4 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API