SCHWARZ v. COMMISSIONER

Docket No. 8875-93.

68 T.C.M. 1308 (1994)

T.C. Memo. 1994-590

Fritz Schwarz v. Commissioner.

United States Tax Court.

Filed December 1, 1994.


Attorney(s) appearing for the Case

Fritz Schwarz, pro se. Timothy S. Murphy, for the respondent.


Memorandum Opinion

DEAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

This case is before the Court on respondent's oral motion to dismiss for failure to properly prosecute under Rule 123(b), which, with respect to the addition to tax for fraud, we will treat as an oral motion for default under Rule 123(a).2

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