John L. Collins - Page 1


                                        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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