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DeCAPRIO v. COMMISSIONER

Docket No. 7796-94.

72 T.C.M. 343 (1996)

T.C. Memo. 1996-367

Ferdinand DeCaprio and Claire DeCaprio v. Commissioner.

United States Tax Court.

Filed August 12, 1996.

Attorney(s) appearing for the Case

Ferdinand DeCaprio, pro se. Kevin M. Flynn, for the petitioner Claire DeCaprio. Tracy A. Murphy, for the respondent.

MEMORANDUM OPINION

CHIECHI, Judge:

This case is before the Court on respondent's motion under Rule 123(a)1 that petitioner Ferdinand DeCaprio be held in default (respondent's motion).

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