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PHILLIPS v. COMMISSIONER

Docket Nos. 32096-85, 14710-87.

60 T.C.M. 699 (1990)

T.C. Memo. 1990-481

Trevor M. Phillips and Carole A. Phillips v. Commissioner.

United States Tax Court.

Filed September 6, 1990.

Attorney(s) appearing for the Case

Trevor M. Phillips, pro se. William H. Quealy, Jr., for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

These cases are before the Court on respondent's motions to dismiss for lack of prosecution.

Respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:

                                       Additions to Tax, I.R.C. Sections1
Docket No.   Year   Deficiency   6653(a)(1)   6653(a)(2)  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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