- 14 - petitioner intended to abandon the issue, but in any case respondent's determination of the applicable penalty must be sustained with respect to the underpayment for the improper interest deduction as petitioner has not met his burden of proof on this matter. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14
Last modified: May 25, 2011