McMULLEN v. COMMISSIONER OF INTERNAL REVENUE

No. 93-5131 Non-Argument Calendar.

27 F.3d 510 (1994)

William T. McMULLEN, Patricia M. McMullen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Eleventh Circuit.

July 29, 1994.


Attorney(s) appearing for the Case

Declan J. O'Donnell, Declan Joseph O'Donnell, P.C., Englewood, CO, for petitioners.

Gary R. Allen, Chief, Kevin M. Brown, David I. Pincus, Appellate Section, Tax Div., Dept. of Justice, Washington, DC, for respondent.

Before TJOFLAT, Chief Judge, KRAVITCH and DUBINA, Circuit Judges.


PER CURIAM:

Taxpayers William and Patricia McMullen appeal from a decision of the United States Tax Court denying their motion for redetermination of interest. We affirm.

The taxpayers and the Commissioner stipulated to a Tax Court decision holding that the taxpayers owed deficiencies for tax years 1977 through 1980. The taxpayers subsequently moved for a redetermination of interest on the deficiencies pursuant to 26 U.S.C. § 7481(c) and Tax Court Rule...

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