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ABELES v. COMMISSIONER

Docket No. 4433-83.

90 T.C. 103 (1988)

HAROLD A. ABELES AND BARBARA ABELES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court

Filed January 21, 1988.

Attorney(s) appearing for the Case

William Weintraub, for the petitioner Barbara Abeles.

Joyce L. Sugawara, for the respondent.

OPINION

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the 1975 and 1977 taxable years in the amounts of $48,591 and $29,844, respectively. On February 12, 1985, this Court dismissed this case for lack of prosecution and entered deficiencies against petitioners. This matter is before the Court on petitioner Barbara Abeles' motion to vacate and motion to dismiss for lack of jurisdiction. The issues are whether...

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