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SPENCER v. COMMISSIONER

Docket No. 8991-83.

52 T.C.M. 200 (1986)

T.C. Memo. 1986-379

Robert W. Spencer and Rosalie D. Spencer v. Commissioner.

United States Tax Court.

Filed August 14, 1986.

Attorney(s) appearing for the Case

Robert W. Spencer and Rosalie D. Spencer, pro se. James Kamman, for the respondent.

Memorandum Opinion

NIMS, Judge:

This matter is before the Court on respondent's motion under Rule 123(b)1 to dismiss the petition for failure to properly prosecute and enter decision in the amount of the deficiencies determined by respondent in income tax and addition to tax for fraud under section 6653(b) for the years 1977 and 1978.2

As reflected in a deficiency notice to petitioners dated...

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