HOWELL v. COMMISSIONER

Docket No. 4460-88.

57 T.C.M. 1047 (1989)

T.C. Memo. 1989-362

Kennard and Yaeko Howell v. Commissioner.

United States Tax Court.

Filed July 24, 1989.


Attorney(s) appearing for the Case

David Kosterlitz, for the respondent.


Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case is before the Court on respondent's motion to dismiss for lack of prosecution under Rule 123(b),1 and to enter judgment in a reduced amount. Petitioners failed to appear at the time that their case was called for trial.

Respondent determined a deficiency in petitioners' joint Federal income tax for 1985 in the amount of $3,856. When petitioners filed their petition...

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