- 8 - interest herein. See Commissioner v. McCoy, 484 U.S. 3, 7 (1987); 508 Clinton Street Corp. v. Commissioner, 89 T.C. 352, 354 (1987). Decision will be entered for respondent with respect to the deficiency, including the additional tax under sec. 72(t), and decision will be entered for petitioners with respect to the penalty under sec. 6662(a).Page: Previous 1 2 3 4 5 6 7 8
Last modified: May 25, 2011