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