Gregorio and Viviana Mankita - Page 1
















                                 T.C. Memo. 1999-420                                  


                               UNITED STATES TAX COURT                                


                    GREGORIO AND VIVIANA MANKITA, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 14875-97.           Filed December 27, 1999.                


               Gregorio Mankita and Vivian Mankita, pro se.                           
               Anne W. Durning, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  On April 14, 1997, respondent issued a final           
          determination disallowing petitioners' claim under section                  
          6404(e) to abate interest related to petitioners' 1990 tax year.            
          Petitioners timely filed a petition under section 6404(g)1 and              

               1  Redesignated sec. 6404(i) by the Internal Revenue Service           
          Restructuring and Reform Act of 1998, Pub. L. 105-206, secs.                
                                                             (continued...)           




Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011