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PLATTS v. COMMISSIONER

Docket No. 1800-94.

70 T.C.M. 303 (1995)

T.C. Memo. 1995-366

Dennis Wayne Platts v. Commissioner.

United States Tax Court.

Filed August 7, 1995.

Attorney(s) appearing for the Case

James C. Underhill, Jr., for the petitioner. Virginia L. Hamilton, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge:

This case is before the Court on respondent's Motion to Dismiss for Failure to Properly Prosecute under Rules 1041 and 123(b) and to impose a penalty under section 6673. Respondent requests that this Court (1) dismiss petitioner's case for failure to properly prosecute the issues on which petitioner has the burden of proof, (2) sustain the determinations of respondent, and ...

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