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SMITH v. COMMISSIONER

Docket Nos. 26302-81, 26303-81.

47 T.C.M. 23 (1983)

T.C. Memo. 1983-630

James T. Smith v. Commissioner. Alma J. Smith v. Commissioner.

United States Tax Court.

Filed October 12, 1983.

Attorney(s) appearing for the Case

James T. Smith and Alma J. Smith, pro se, LaPorte, Tex. David W. Johnson and Dianne Crosby, for the respondent.

Memorandum Findings of Fact and Opinion

PANUTHOS, Special Trial Judge:

These consolidated cases were assigned to Special Trial Judge Peter J. Panuthos for consideration and ruling on respondent's Motion to Impose Sanctions under Rule 1041 and pursuant to the provisions of section 7456(c) and (d),2 and Delegation Order No. 8 (81 T.C. VII) (July 1983...

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