Charles Durham - Page 1

                                 T.C. Memo. 2004-125                                  

                               UNITED STATES TAX COURT                                

                            CHARLES DURHAM, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5185-02.              Filed May 25, 2004.                   

               Maurice W. Gerard, for petitioner.                                     
               Caroline R. Krivacka, for respondent.                                  

                                 MEMORANDUM OPINION                                   

               HOLMES, Judge:  Section 6404(e) of the Code1 gives the                 
          Commissioner power to abate interest that has accrued on unpaid             

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code; Rule references are to the Tax Court             
          Rules of Practice and Procedure; Constitution references are to             
          the Constitution of the United States.                                      

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

Last modified: May 25, 2011