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GROMNICKI v. COMMISSIONER

Docket No. 5921-87.

55 T.C.M. 1504 (1988)

T.C. Memo. 1988-358

Timothy E. Gromnicki v. Commissioner.

United States Tax Court.

Filed August 9, 1988.

Attorney(s) appearing for the Case

Timothy E. Gromnicki, pro se. Kathleen L. Midian, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:

This case is before the Court on respondent's motion for summary judgment under Rule 1211 and for the imposition of damages under section 6673 filed May 18, 1988. Petitioner was given until June 24, 1988 to file a notice of objection to respondent's motion for summary judgment. Petitioner failed to file a notice of objection.

Respondent, in his notice of deficiency...

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