Memorandum Findings of Fact and Opinion
COLVIN, Judge:
This case is before the Court on respondent's motion to dismiss for failure to properly prosecute. Respondent made this motion at the time set for trial, after petitioner failed to appear. We grant respondent's motion.
Respondent determined a deficiency in petitioner's Federal income tax for taxable year 1985 in the amount of $44,546.80. In addition, respondent determined additions to tax for...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.