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Jacobs v. Commissioner, T.C. Memo. 2000-123, with Berry v.
Commissioner, T.C. Memo. 2001-323. Because respondent’s
concessions came so late in our proceedings, petitioners have
been deprived of the opportunity to explore the events of
February 25, 1995, or thereabouts.
Taking into account the fact and timing of respondent’s
concession, we conclude it is more likely than not that
respondent has conceded that there was an abuse of discretion in
failing to abate interest for the 2-month period February 25
through April 24, 1995.15 We conclude that the period January 25
through February 24, 1995, should be treated the same as the
conceded period.
We hold for respondent as to December 14, 1994, through
January 24, 1995; for petitioners as to January 25 through April
24, 1995; and for respondent as to April 25 through May 2, 1995,
on this issue.
C. Additional Periods
On answering brief, petitioners urge that we order abatement
for “Additional periods during the 14+ years of interest”.
Petitioners do not direct our attention to any specific periods,
15 We recognize that respondent’s concession includes Apr.
25, 1995. However, we refuse to give effect to that 1 day
because the record clearly and indisputably shows that on that
day Winkler moved the process along. Indeed, the parties have so
stipulated.
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