SMITH v. COMMISSIONER

Docket No. 5448-76.

57 T.C.M. 131 (1989)

T.C. Memo. 1989-171

Donald G. Smith v. Commissioner.

United States Tax Court.

Filed April 17, 1989.


Attorney(s) appearing for the Case

Donald G. Smith, pro se. James C. Fee, Jr., for the respondent.


Memorandum Opinion

WELLS, Judge:

This case is before us on petitioner's motion to set aside default pursuant to Rule 123(c).1 On December 12, 1988, we filed our Opinion in the instant case (91 T.C. 1049 (1988)) granting respondent's motion to hold petitioner in default and enter a decision against him pursuant to Rule 123(a). On December 21, 1988, we entered our decision against petitioner for...

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