Gerald P. and Abbe L. Keane, (1998)
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Gerald P. and Abbe L. Keane, (1998)
T.C. Memo. 1998-116
UNITED STATES TAX COURT GERALD P. AND ABBE L. KEANE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23705-95. Filed March 23, 1998.Fred Alan Jones, for petitioners. Laurel M. Robinson, for respondent.MEMORANDUM FINDINGS OF FACT AND OPINION DEAN, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined deficiencies in petitioners' Federal income taxes in the following amounts:Year Deficiency 1991 $2,676 1992 855 1993 2,446After concessions by both parties,2 the remaining issue for decision is whether interest payments made on a promissory note executed pursuant to a settlement ag...See the full content of this document
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