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FIFER v. COMMISSIONER

Docket No. 11706-91.

65 T.C.M. 1865 (1993)

T.C. Memo. 1993-44

Charles C. and Irma F. Fifer v. Commissioner.

United States Tax Court.

Filed February 2, 1993.

Attorney(s) appearing for the Case

James F. Prothro, for the respondent.

Memorandum Opinion

BEGHE, Judge:

This case is before us on respondent's motion to dismiss for failure properly to prosecute under Rules 123(b) and 149(a).1 Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:

                                                                 Additions to Tax
                ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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