United States Tax Court November 12, 2009, No. 22731-05 (Kersh v. Comm'r)

Also known as

United States · · · 12-11-2009

T.C. Memo. 2009-260

UNITED STATES TAX COURT

ESTELLE KERSH, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 22731-05. Filed November 12, 2009.

P invoked the Court’s jurisdiction under sec.

6404(h)(1), I.R.C., to determine whether R abused his

discretion by not abating statutory interest.

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