T.C. Memo. 1999-364
UNITED STATES TAX COURT
GERALD R. WEISS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14555-98. Filed November 2, 1999.
Gerald R. Weiss, pro se.
Laurel M. Robinson, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent denied petitioner’s claim for
abatement of interest under section 6404(e).1 Petitioner seeks
the abatement of interest on a deficiency derived from a
1 Unless otherwise indicated, section references are to the
Internal Revenue Code as amended and in effect for the period
under consideration, and Rule references are to this Court’s
Rules of Practice and Procedure.
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