BALL v. COMMISSIONER

Docket No. 23569-90.

63 T.C.M. 2474 (1992)

T.C. Memo. 1992-165

James A. Ball and Candice R. Ball v. Commissioner.

United States Tax Court.

Filed March 23, 1992.


Attorney(s) appearing for the Case

James A. Ball and Candice R. Ball, pro se.

Scot Simpson, for the respondent.


Memorandum Opinion

PARR, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of prosecution.

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

                                                                    Additions to Tax
                                               Sec.          Sec.            Sec.          Sec....

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