NIEMEYER v. COMMISSIONER

Docket No. 6277-79.

41 T.C.M. 406 (1980)

T.C. Memo. 1980-519

Craig A. Niemeyer and Barbara Rae Niemeyer v. Commissioner.

United States Tax Court.

Filed November 24, 1980.


Attorney(s) appearing for the Case

Craig A. Niemeyer, pro se, Wapakoneta, Ohio. Rose A. Mendes, for the respondent.


Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a net deficiency of $4,208.00 in petitioners' income tax for the taxable year ended December 31, 1977.

Petitioners resided in Wapakoneta, Ohio, at the time they filed their petition herein. They refused to enter into any stipulation of facts, although they were warned by the Court, prior to trial, that if they failed to do so, their case might be dismissed for failure properly to prosecute...

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