Memorandum Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1978 in the amount of $33,885.24 and an addition to tax under section 6653(a)
When the case was called for trial, there was no appearance by or on behalf of petitioner, and respondent orally moved to dismiss the petition for failure to properly prosecute as to those items with...
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