WIGHT v. COMMISSIONER

Docket No. 11221-93.

70 T.C.M. 108 (1995)

T.C. Memo. 1995-325

Wendy V. Wight v. Commissioner.

United States Tax Court.

Filed July 20, 1995.


Attorney(s) appearing for the Case

John A. Weeda, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge:

This case is before the Court on respondent's Motion for Default or Dismissal Under Rule 1231 and to Impose A Penalty Under IRC Section 6673. By notices of deficiency dated March 4, 1993, respondent determined deficiencies in and additions to petitioner's Federal income tax in the following amounts:

                                                             
                    
                    
                    

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