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RITCHIE v. COMMISSIONER

Docket No. 12542-77.

72 T.C. 126 (1979)

EARL RUSSELL RITCHIE, JR., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 12, 1979.

Attorney(s) appearing for the Case

Stewart C. Walz, for the respondent.

OPINION

HALL, Judge:

Respondent determined a deficiency of $1,319 in petitioner's income tax for 1976. Respondent has filed three motions in this case: (1) A motion for judgment by default for the deficiency, pursuant to Rule 123(a), Tax Court Rules of Practice and Procedure;1 (2) a motion for partial summary judgment for the $65.95 negligence penalty, pursuant to Rule 121(b);...

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