Jones v. Comm'r
United States Tax Court
P sought an installment arrangement to pay a portion of the liability shown on his tax return. After extensive communications, a 1-year arrangement was agreed upon, and P paid in full the assessed tax and interest. P claims interest abatement under sec. 6404, I.R.C. 1986. R moves for summary judgment. Held: R's summary judgment motion will be granted except as to two periods regarding which R failed to show entitlement to decision as a matter of law.
1Opinion of the Court
EDWARD H. JONES, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jones v. Comm'r
No. 19400-04
United States Tax Court
T.C. Memo 2008-56; 2008 Tax Ct. Memo LEXIS 56; 95 T.C.M. (CCH) 1212;
March 6, 2008, Filed
P sought an installment arrangement to pay a portion of the liability shown on his tax return. After extensive communications, a 1-year arrangement was agreed upon, and P paid in full the assessed tax and interest. P claims interest abatement under sec. 6404, I.R.C. 1986. R moves for summary judgment.
Held: R's summary judgment motion will be granted except as to two periods…
2Cases cited16 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Associated Press v. United StatesSupreme Court of the United States · 1945
- Associated Press v. United StatesSupreme Court of the United States · 1945
- Woodral v. CommissionerUnited States Tax Court · 1999
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Select Steel v. Comm'rUnited States Tax Court · 2008