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CAVENAUGH v. COMMISSIONER

Docket No. 35651-86.

54 T.C.M. 1384 (1987)

T.C. Memo. 1987-622

Claude E. Cavenaugh v. Commissioner.

United States Tax Court.

Filed December 29, 1987.

Attorney(s) appearing for the Case

Claude E. Cavenaugh, pro se. Manuel Porro-Vizcarra, for the respondent.

Memorandum Opinion

PARR, Judge:

When this case was called from the trial calendar beginning November 30, 1987, in Houston, Texas, petitioner did not appear in person or through counsel. Respondent appeared through counsel and filed motions to dismiss for lack of prosecution and for damages under section 6673.1 In his motion to dismiss for lack of prosecution respondent also asked the Court to impose the addition to tax for fraud...

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