T.C. Memo. 2002-259
UNITED STATES TAX COURT
MAURICE W. SPIEGEL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 619-00. Filed October 9, 2002.
Maurice W. Spiegel, pro se.
Leonard T. Provenzale, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent issued a final determination
disallowing petitioner’s claim under section 6404(e) to abate
interest related to petitioner’s 1987, 1989, 1991, and 1992 tax
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