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NUTTLE v. COMMISSIONER

Docket No. 16466-91.

65 T.C.M. 2979 (1993)

T.C. Memo. 1993-269

David A. and Karen M. Nuttle v. Commissioner.

United States Tax Court.

Filed June 21, 1993.

Attorney(s) appearing for the Case

David A. and Karen M. Nuttle, pro se. Pamelya Herndon, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent has moved to dismiss for failure to prosecute.

A partial trial was held in this matter in Richmond, Virginia, on October 21, 1992, and further trial was scheduled at Richmond on April 12, 1993. Petitioners requested a continuance, stating among other things that...

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