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VERMOUTH v. COMMISSIONER

Docket No. 28158-85.

88 T.C. 1488 (1987)

JON W. VERMOUTH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 17, 1987.

Attorney(s) appearing for the Case

Michael C. Cohen, for the petitioner.

Elaine Fuller and Steven M. Roth, for the respondent.

OPINION

NIMS, Judge:

This matter is before the Court on respondent's motion to extend the time in which to file answer, petitioner's notice of objection and request for sanctions, and respondent's motion to file answer out of time. Pursuant to an order, an evidentiary hearing was held in Los Angeles, California, on January 28, 1987.

Factual Background

A timely petition was filed on July 18, 1985, and was served on respondent...

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