RANDLE v. COMMISSIONER

Docket No. 10817-86.

56 T.C.M. 933 (1988)

T.C. Memo. 1988-583

Ralph W. Randle and Rowena C. Randle v. Commissioner.

United States Tax Court.

Filed December 27, 1988.


Attorney(s) appearing for the Case

James C. Fee, for the respondent.


Memorandum Opinion

WELLS, Judge:

This case is before the Court on respondent's Motion to Dismiss for Lack of Prosecution and on respondent's Motion for Summary Judgment.

Respondent determined the following deficiencies in, and additions to, petitioners' Federal income tax:

                         Additions to Tax I.R.C. Sections1
  Year     Deficiency     6651(a)(1)       6653...

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