T.C. Memo. 1997-291
UNITED STATES TAX COURT
JOHN L. COLLINS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8501-96. Filed June 26, 1997.
John L. Collins, pro se.
William R. McCants, for respondent.
MEMORANDUM OPINION
BEGHE, Judge: This case is before the Court on respondent’s
motion under Rule 1231 for entry of decision in favor of
respondent by reason of petitioner’s default and failure properly
to prosecute. Respondent determined that petitioner is liable
1 Rule references are to the Tax Court Rules of Practice and
Procedure. Section references are to the Internal Revenue Code,
as amended.
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