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CREEN v. COMMISSIONER

Docket No. 4344-01.

85 T.C.M. 807 (2003)

T.C. Memo. 2003-27

Tracee Creen v. Commissioner.

United States Tax Court.

Filed January 30, 2003.

Attorney(s) appearing for the Case

Tracee Creen, pro se.

Jeanne Gramling, for the respondent.

MEMORANDUM OPINION

CHIECHI, Judge:

This case is before us on respondent's motion to dismiss for lack of prosecution. At the request of respondent, on October 7, 2002, the Court held a trial solely for the purpose of permitting respondent to present evidence to satisfy the burden of proof under Rule 142(a)1 that respondent has with respect to the increased deficiency in Federal income...

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