113 T.C. No. 10
UNITED STATES TAX COURT
WILLIAM GRANT LEE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7263-97. Filed August 18, 1999.
P and his former wife claimed losses from a tax
shelter partnership on their 1980 Federal income tax
return. In April 1984, R issued a notice of deficiency
denying those losses. In July 1984, P filed a petition
in this Court contesting the denial of the losses.
P's case was not resolved until 1995 when P and R
entered a settlement agreement. Pursuant to the
settlement agreement, the Court entered a decision that
there was a deficiency in P's Federal income tax for
1980. In 1995, R granted P's former wife innocent
spouse relief pursuant to sec. 6013(e), I.R.C.
Pursuant to sec. 6404(e), I.R.C., P requested an
abatement of interest on his 1980 Federal income tax.
In November 1996, R issued a notice of final
determination denying P's claim to abate interest. P
filed a petition for review of R's failure to abate
interest.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011