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SMITH v. COMMISSIONER

Docket Nos. 8747-00, 11725-02.

86 T.C.M. 362 (2003)

T.C. Memo. 2003-266

David Lee Smith and Mary Julia Hook, v. Commissioner.

United States Tax Court.

Filed September 11, 2003.

Attorney(s) appearing for the Case

David Lee Smith and Mary Julia Hook, pro sese.

Joan E. Steele, for the respondent.

MEMORANDUM OPINION

GERBER, Judge:

Respondent, on May 19, 2003, moved to dismiss these consolidated cases1 for petitioners' failure to properly prosecute and to enter income tax deficiencies and penalties (some in reduced amounts) by default against petitioners with respect to their 1992 through 1996 tax years. The trial in these cases had been scheduled for

the Court's...

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