T.C. Memo. 2004-254
UNITED STATES TAX COURT
ROBERT LEE McELROY, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7440-02. Filed November 8, 2004.
Robert L. McElroy, Jr., pro se.
Natasha V. Chevalier, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: On October 18, 2001, respondent issued a
notice of final determination disallowing petitioner’s claim for
an abatement of interest on income tax liabilities for 1995. The
sole issue for decision is whether respondent abused his
discretion in failing to abate the assessment of interest.
Page: 1 2 3 4 Next
Last modified: May 25, 2011