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Legal Opinion

Liems v. Comm'r

United States Tax Court

Decided April 29, 2008No. 22253-06Unpublished

1Opinion of the Court

ROBERT C. AND PAMELA K. LIEMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Liems v. Comm'r

No. 22253-06

United States Tax Court

T.C. Memo 2008-121; 2008 Tax Ct. Memo LEXIS 121; 95 T.C.M. (CCH) 1439;

April 29, 2008, Filed

Robert C. and Pamela K. Liems, Pro sese.

Jeremy L. McPherson, for respondent.

Haines, Harry A.

HARRY A. HAINES

MEMORANDUM OPINION

HAINES, Judge: On May 4, 2006, respondent issued a notice of final determination partially disallowing petitioners' claim for abatement of interest assessed with respect to their 1995 Federal income tax liability. Petitioners timely filed a…

2Cases cited6 opinions

  1. Woodral v. CommissionerUnited States Tax Court · 1999
  2. Mailman v. CommissionerUnited States Tax Court · 1988
  3. Lee v. CommissionerUnited States Tax Court · 1999
  4. Bourekis v. Comm'rUnited States Tax Court · 1998
  5. Krugman v. CommissionerUnited States Tax Court · 1999

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