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GIBSON v. COMMISSIONER

Docket No. 34598-84.

51 T.C.M. 143 (1985)

T.C. Memo. 1985-618

William F. Gibson v. Commissioner.

United States Tax Court.

Filed December 18, 1985.

Attorney(s) appearing for the Case

Charlotte D. Sennot, for the respondent.

Memorandum Opinion

SCOTT, Judge:

This case was called from the calendar for trial at Tampa, Florida, on October 21, 1985, and recalled on October 22, 1985. There was no appearance by or on behalf of petitioner. On October 22, 1985, respondent filed a Motion to Dismiss for Lack of Prosecution and requested that damages be awarded to the United States pursuant to section 6673 of the Internal Revenue Code.1

At the trial...

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