JTK Masonry Co. v. Comm'r

JTK MASONRY COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

JTK Masonry Co. v. Comm'r

Docket No. 19098-09

United States Tax Court

T.C. Memo 2012-175; 2012 Tax Ct. Memo LEXIS 175; 103 T.C.M. (CCH) 1934;

June 20, 2012, Filed

Decision will be entered for respondent.

Michael J. Stengel, for petitioner.

Caroline R. Krivacka, for respondent.

RUWE, Judge.

RUWE

MEMORANDUM OPINION

RUWE, Judge: On June 18, 2009, respondent issued a notice of determination denying petitioner's request for interest abatement for fiscal years ending March 31, 2003 and 2005. The sole issue for decision is…