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SPRUNK v. COMMISSIONER

Docket No. 10286-90.

61 T.C.M. 1890 (1991)

T.C. Memo. 1991-58

Gary Sprunk v. Commissioner.

United States Tax Court.

Filed February 12, 1991.

Attorney(s) appearing for the Case

Susan Matthews, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was set for hearing pursuant to the provisions of section 7443(A)(b)(3) and Rule 180 et seq.1 Petitioner failed to appear and we now consider respondent's motion to dismiss for lack of prosecution and for sanctions.

Respondent determined, by three notices of deficiency each dated February 16, 1990, deficiencies in petitioner's Federal income taxes as follows:...

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