Memorandum Opinion
WELLS, Judge:
This case is before the Court on respondent's motion to hold petitioner in default and enter a decision against him pursuant to Rule 123(a). All Rule references are to the Tax Court Rules of Practice and Procedure and, unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable years in issue.
Respondent determined deficiencies in and additions to petitioner's Federal...
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.