T.C. Memo. 1996-279
UNITED STATES TAX COURT
DENNIS P. AND DIANA C. RAQUET, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26331-88. Filed June 17, 1996.
Lavonne Lawson, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: This case is before the Court on respondent's
Motion to Dismiss for Lack of Prosecution as to petitioner
Diana C. Raquet.1 By statutory notices of deficiency dated
1All references to petitioner are to Diana C. Raquet.
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