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ABELES v. COMMISSIONER

Docket No. 1372-81.

54 T.C.M. 1591 (1988)

T.C. Memo. 1988-25

Harold A. Abeles and Barbara Abeles v. Commissioner.

United States Tax Court.

Filed January 21, 1988.

Attorney(s) appearing for the Case

William Weintraub, Beverly Hills, Calif., for the petitioner Barbara Abeles. Joyce L. Sugawara, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the 1976 taxable year in the amount of $31,893. On October 17, 1984, this Court dismissed this case for lack of prosecution and entered a deficiency against petitioners. This matter is before the Court on petitioner Barbara Abeles' motion to vacate and motion to dismiss for lack of jurisdiction. The issues...

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