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BREWSTER v. COMMISSIONER

Docket No. 22592-91.

66 T.C.M. 482 (1993)

T.C. Memo. 1993-382

James F. Brewster v. Commissioner.

United States Tax Court.

Filed August 24, 1993.

Attorney(s) appearing for the Case

James F. Brewster, pro se. David Mungo, for the respondent.

Memorandum Opinion

FAY, Judge:

The instant case is before the Court on respondent's oral motion to dismiss for lack of prosecution made during the trial of this case on February 10, 1993. We proceed to consider respondent's motion as a motion to dismiss for failure to properly prosecute pursuant to Rule 123(b).1 Bystatutory notice of deficiency, respondent determined deficiencies in and additions to petitioner's Federal income...

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