Harold and Barbara Kupersmit - Page 11




                                       - 11 -                                         
          1997 tax years.  We therefore hold that respondent’s failure to             
          abate interest was not an abuse of discretion.                              
               We have considered all other arguments advanced by                     
          petitioners and, to the extent not discussed above, have found              
          those arguments to be irrelevant or without merit.                          
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          

































Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  

Last modified: May 25, 2011