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DUVERSEAU v. COMMISSIONER

Docket No. 13895-92.

66 T.C.M. 1467 (1993)

T.C. Memo. 1993-569

Patric Duverseau v. Commissioner.

United States Tax Court.

Filed December 2, 1993.

Attorney(s) appearing for the Case

Patricia Anne Golembiewski, for the respondent.

Memorandum Opinion

CHIECHI, Judge:

This case is before the Court on respondent's motion to dismiss for lack of prosecution under Rules 123(b) and 149(a),1 which we shall treat as a motion for summary judgment under Rule 121 insofar as it relates to the addition to tax for fraud determined by respondent.

Respondent determined the following deficiency in, and additions to, petitioner's Federal income tax for 1988:

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