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SOESTER v. COMMISSIONER

Docket No. 10193-76.

36 T.C.M. 1565 (1977)

T.C. Memo. 1977-385

Ronald R. Soester and Faye Soester v. Commissioner.

United States Tax Court.

Filed November 3, 1977.

Attorney(s) appearing for the Case

Ronald R. Soester, pro se, Box 263, Marsland, Neb. Ronald M. Frykberg, for the respondent.

Memorandum Opinion

QUEALY, Judge:

In this case, the Court on its own motion dismissed the proceeding for failure to prosecute pursuant to Rule 123(b), Tax Court Rules of Practice and Procedure. This case involves a deficiency of $24,386 in petitioners' 1973 Federal income tax return and an addition to the tax under section 6653(a)1 of $1,219.

Ronald R. and Faye Soester, hereinafter referred to as petitioners, were residents...

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