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SPENCER v. COMMISSIONER

Docket No. 2676-76.

36 T.C.M. 616 (1977)

T.C. Memo. 1977-145

Donald E. Spencer and Rubbie R. Spencer v. Commissioner.

United States Tax Court.

Filed May 12, 1977.

Attorney(s) appearing for the Case

Donald E. Spencer, pro se, P.O. Box 444, Maple Valley, Wash. Kenneth W. McWade, for the respondent.

Memorandum Opinion

FAY, Judge:

This matter is before us on respondent's motion to dismiss for failure to properly prosecute on the ground that petitioners failed to present any evidence at trial. Respondent further requests that decision be entered in his favor for the following deficiencies:1

                  Income          Additions to Tax
  Year             Tax      Sec. 6651(a) & Sec. 6653(a)
                    
                    
                    
                        
                            
                                
                            
                            
                                
                                    
                                        
                                        
                                        
                                    
                                
                                
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