- 2 - section 6404(i)1 and Rule 281 with this Court, and respondent timely filed an answer to the amended petition. Petitioner was a resident of California at the times he filed his petition and amended petition. The case is before us on respondent’s motion for summary judgment, as supplemented. We conclude, on the undisputed facts before us, that petitioner is not entitled to abatement of interest.2 We therefore grant respondent’s motion for summary judgment. Background The following facts have been admitted or established by uncontroverted documentary evidence. In 1993, petitioner moved from California to Pittsburgh, Pennsylvania, to attend the Carnegie-Mellon graduate school of business. He used his Pittsburgh residence address on his 1993 Federal income tax return. 1 Unless otherwise indicated, section references are to the Internal Revenue Code as in effect for the tax years for which petitioner claims abatement of interest, and Rule references are to the Tax Court Rules of Practice and Procedure. 2 Petitioner argues in his opposition to respondent’s motion for summary judgment that he is also entitled to an abatement of interest for tax year 1997. Petitioner did not request in his petition or amended petition an abatement of interest with respect to 1997. Moreover, respondent’s determination denying abatement relates only to tax years 1992 and 1993. Therefore, any issue relating to tax year 1997 is not properly before us.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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