Meda Smith - Page 1

                                  T.C. Memo. 2002-1                                   

                               UNITED STATES TAX COURT                                

                              MEDA SMITH, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16484-99.                  Filed January 2, 2002.           

               Neil Deininger, for petitioner.                                        
               Ann L. Darnold and Michael J. O’Brien, for respondent.                 

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               THORNTON, Judge:  On April 28, 1999, respondent issued a               
          notice of final determination denying petitioner’s claim for                
          abatement of interest.  Petitioner timely filed a petition                  
          pursuant to section 6404(i) and Rule 280.1  The issue for                   

               1 Unless otherwise stated, all section references are to the           
          Internal Revenue Code as amended, and all Rule references are to            
          the Tax Court Rules of Practice and Procedure.                              

Page:   1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011