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WATSON v. C. I. R.

No. 82-4002 Summary Calendar.

690 F.2d 429 (1982)

Howard H. and Betty J. WATSON, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

September 27, 1982.

Attorney(s) appearing for the Case

Joe Alfred Izen, Jr., Houston, Tex., for petitioners-appellants.

Glenn L. Archer, Jr., Asst. Atty. Gen., Carleton D. Powell, Atty., Michael L. Paup, Chief, Appellate Section, Jay W. Miller, Tax Div., Dept. of Justice, Washington, D. C., John H. Menzel, Director, Tax Lit. Div., IRS, Henry G. Salamy, Washington, D. C., for respondent-appellee.

Before CLARK, Chief Judge, POLITZ and HIGGINBOTHAM, Circuit Judges.

PER CURIAM:

The Commissioner of Internal Revenue assessed deficiencies in the 1977 and 1978 income taxes of Howard and Betty Watson. They filed an action in the United States Tax Court seeking a redetermination of the Commissioner's finding. The court subsequently dismissed the Watsons' case under Rule 123(b) of its Rules of Practice and Procedure for failing to comply with a discovery order. We affirm that action.

The deficiencies assessed by the Commissioner...

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