T.C. Memo. 2005-282
UNITED STATES TAX COURT
SCANLON WHITE, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1958-05. Filed December 6, 2005.
John Edward Leeper, for petitioner.
Dennis R. Onnen, for respondent.
MEMORANDUM OPINION
COHEN, Judge: This case is before the Court on respondent’s
motion for summary judgment. The issue for decision is whether
there was an abuse of discretion by the Internal Revenue Service
(IRS) in failing to abate interest on employment taxes.
Respondent relies on our decision in Woodral v. Commissioner, 112
T.C. 19 (1999), and petitioner disagrees with that opinion.
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