Maurice C. Sainte-Yves - Page 1
















                                 T.C. Memo. 2002-158                                  


                               UNITED STATES TAX COURT                                


                        MAURICE C. SAINTE-YVES, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 4992-99, 844-00.    Filed June 24, 2002.                   


               Daniel J. Leer, for petitioner.                                        
               H. Clifton Bonney, Jr., for respondent.                                


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               SWIFT, Judge:  Respondent determined that petitioner is not            
          entitled to an abatement of interest under section 6404(e)(1) on            
          petitioner’s Federal income tax deficiencies for 1983, 1984, and            
          1985.                                                                       








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