T.C. Memo. 2003-228
UNITED STATES TAX COURT
JOHN D. AND KIM M. HINTERLEITNER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9562-02. Filed July 31, 2003.
John Harrison Wegge, for petitioners.1
Donna L. Pahl, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioners petitioned the Court under
section 6404(h) to review the Commissioner’s determination not to
abate interest for 1995 through 1997. Following respondent’s
1John D. Hinterleitner (Mr. Hinterleitner) and Kim M.
Hinterleitner petitioned the Court on July 15, 2002. John
Harrison Wegge entered his appearance on May 9, 2003, at trial.
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