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HAZIM v. COMMISSIONER

Docket No. 7461-79.

82 T.C. 471 (1984)

KARINA HAZIM, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 14, 1984.

Attorney(s) appearing for the Case

Edward I. Friedman and Sheldon I. Raphael (specially recognized), for the petitioner.

Michael A. Menillo, for the respondent.

OPINION

SIMPSON, Judge:

This matter is before the Court on the petitioner's motion to vacate an order of dismissal pursuant to Rule 123, Tax Court Rules of Practice and Procedure.1 The sole issue raised by the motion is whether such motion meets the requirements of Rule 123(c). At the conclusion of the hearing on such motion, the Court took this matter under advisement.

The Commissioner determined a deficiency...

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