MARRYAT v. COMMISSIONER

Memorandum Findings of Fact and Opinion

COLVIN, Judge.

This matter is before the Court on respondent's motions To Dismiss For Failure to Properly Prosecute and for Damages Under Section 6673. For reasons stated below, we grant both motions.

Respondent determined deficiencies in petitioner's Federal income taxes for 1982, 1983, 1984, and 1985 as follows:

Additions to Tax

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