BRESSLER v. COMMISSIONER

Docket Nos. 15386-84, 18397-84.

51 T.C.M. 233 (1986)

T.C. Memo. 1986-4

David E. Bressler v. Commissioner. Darrell E. Weingard v. Commissioner.

United States Tax Court.

Filed January 6, 1986.


Attorney(s) appearing for the Case

David E. Bressler, pro se, Cherry Valley, Ill. Darrell E. Weingard, pro se, Rockford, Ill. Rosabel I. Seigan, for the respondent.


Memorandum Opinion

FAY, Judge:

These consolidated cases are before the Court on respondent's motions to dismiss for failure of petitioners properly to prosecute and for damages pursuant to section 6673.1

Respondent determined the following deficiencies in and additions to petitioners' Federal income tax:

                                     Additions to Tax
                    
                    
                    

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