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HUGHEY v. COMMISSIONER

Docket No. 8336-90.

62 T.C.M. 836 (1991)

T.C. Memo. 1991-474

William L. Hughey v. Commissioner.

United States Tax Court.

Filed September 25, 1991.

Attorney(s) appearing for the Case

William L. Hughey, pro se. Debra Lynn Reale, for the respondent.

Memorandum Opinion

HALPERN, Judge:

Pending in this case are respondent's motions to dismiss for failure to prosecute and for sanctions pursuant to section 6673(a)(1).1

Respondent determined a deficiency in petitioner's 1982 Federal income tax and additions to tax as follows:

                                                      Additions to Tax
                               ----------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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