Angelo N. & Jo E. Grandelli - Page 1

                                 T.C. Memo. 2008-55                                   

                               UNITED STATES TAX COURT                                

                    ANGELO N. AND JO E. GRANDELLI, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11445-04.             Filed March 6, 2008.                  

               Angelo N. and Jo E. Grandelli, pro sese.                               
               Jack T. Anagnostis and Stuart Spielman, for respondent.                

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GOEKE, Judge:  This case is before the Court upon                      
          respondent’s determination that petitioners are not entitled to             
          an abatement of interest.  We decide whether respondent’s refusal           
          to abate interest is an abuse of discretion.  See sec. 6404(h)1.            

               1  All section references are to the Internal Revenue Code,            

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Last modified: March 27, 2008