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LOESCHER v. COMMISSIONER

Docket No. 22672-89.

65 T.C.M. 1997 (1993)

T.C. Memo. 1993-74

William S. Loescher and Jacquelyn J. Loescher v. Commissioner.

United States Tax Court.

Filed March 8, 1993.

Attorney(s) appearing for the Case

William S. Loescher, pro se. Jeffrey L. Bassin, for the respondent.

Memorandum Opinion

WRIGHT, Judge:

This case is before the Court on respondent's motion to dismiss for lack of prosecution pursuant to Rule 123(b).1 Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:

                                    Addition To Tax
Year                    Deficiency   Sec. 6653(b)1

1981 .....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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