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HEDRICK v. COMMISSIONER

Docket Nos. 1308-83, 2636-84.

50 T.C.M. 211 (1985)

T.C. Memo. 1985-305

David L. Hedrick v. Commissioner.

United States Tax Court.

Filed June 25, 1985.

Attorney(s) appearing for the Case

Ronald M. Rosen, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

These two consolidated cases were assigned to the undersigned pursuant to the provisions of section 7456 of the Code.1 They are before us on respondent's motion to dismiss for failure properly to prosecute and for the imposition of an award of damages under section 6673. We grant both motions.

Respondent issued two deficiency...

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