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ROLLERCADE, INC. v. COMMISSIONER

Docket No. 8442-90.

97 T.C. 113 (1991)

ROLLERCADE, INC., VICTOR E. FOLKS, TAX MATTERS PERSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 30, 1991.

Attorney(s) appearing for the Case

Victor E. Folks, pro se.

Thomas M. Rath, for the respondent.

OPINION

BEGHE, Judge:

This matter is before us on respondent's motions to dismiss for failure properly to prosecute and to impose sanctions on petitioner pursuant to section 6673.1

Background

Rollercade, Inc. (Rollercade), is an S corporation that operates a roller-skating rink in Detroit, Michigan. Victor E. Folks (petitioner), Rollercade's tax matters person, has an office in River Rouge, Michigan...

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