T.C. Memo. 2003-289
UNITED STATES TAX COURT
CHARLES R. GODWIN, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 11382-01L, 498-02, Filed October 14, 2003.
14817-02L.
Charles R. Godwin, for petitioners.
Linda J. Wise, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: In docket Nos. 11382-01L and 14817-02L (the
section 6330 cases), petitioners primarily dispute respondent’s
assessment of additions to tax and refusal to abate interest on
1Cases of the following petitioners are consolidated
herewith: Charles R. and Linda S. Godwin, docket No. 498-02 and
Linda S. Godwin, docket No. 14817-02L.
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