T.C. Memo. 2001-221
UNITED STATES TAX COURT
HAROLD AND BARBARA KUPERSMIT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8981-00. Filed August 14, 2001.
Harold and Barbara Kupersmit, pro sese.
David A. Breen, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge John F. Dean pursuant to the provisions of section
7443A(b)(5) in effect when this case commenced, and Rules 180,
181, and 183. Unless otherwise indicated, section references are
to the Internal Revenue Code as in effect for the tax years for
which petitioners seek abatement of interest. All Rule
Page: 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011