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SADLIER v. COMMISSIONER

Docket No. 22181-94.

73 T.C.M. 1830 (1997)

T.C. Memo. 1997-45

Timothy C. Sadlier v. Commissioner.

United States Tax Court.

Filed January 27, 1997.

Attorney(s) appearing for the Case

Timothy C. Sadlier, pro se. Willie Fortenberry, Jr., for the respondent.

MEMORANDUM OPINION

COLVIN, Judge:

This case is before the Court on respondent's motion for summary judgment under Rule 121. On August 25, 1995, respondent filed a motion for summary judgment to sustain the adjustments to income and additions to tax determined in the notice of deficiency. Timothy C. Sadlier failed to appear at the calendar call on December 4, 1995, and no one appeared on his behalf. We decide this...

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