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ESTATE OF SALVUCCI v. COMMISSIONER

Docket No. 2603-79.

43 T.C.M. 304 (1982)

T.C. Memo. 1982-21

Estate of Patsy C. Salvucci, deceased, Antoinette M. Salvucci and Kathleen P. Salvucci, Administratrixes v. Commissioner.

United States Tax Court.

Filed January 13, 1982.

Attorney(s) appearing for the Case

Antoinette M. Salvucci and Kathleen P. Salvucci, pro se. Michael F. Patton and Powell W. Holly, Jr., for the respondent.

Memorandum Opinion

WILBUR, Judge:

This case is before the Court on respondent's motion to dismiss for failure of petitioners to properly prosecute. See Rule 123(b), Tax Court Rules of Practice and Procedure.1

Respondent in his notice of deficiency issued to petitioners on December 4, 1978, determined a deficiency in decedent's Federal estate tax in the amount of $6,674.24 and an addition to tax under section 6651(a)(1...

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