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WALLACE v. COMMISSIONER

Docket No. 24201-91.

66 T.C.M. 1770 (1993)

T.C. Memo. 1993-620.

William R. Wallace and Nancy L. Wallace v. Commissioner.

United States Tax Court.

Filed December 23, 1993.

Attorney(s) appearing for the Case

Stephen Neubeck, for the respondent.

Memorandum Opinion

FAY, Judge:

This case was called at the Court's trial calendar in Cincinnati, Ohio, on November 1, 1993. Petitioners did not appear. At that time, respondent filed a Motion for Default Judgment. In her motion, respondent seeks an order of decision against petitioners reflecting the following:

                                                        Additions to Tax
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