T.C. Memo. 1997-201 UNITED STATES TAX COURT CAROLYN M. LEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3778-94. Filed May 1, 1997. Jeanne Gramling, for respondent. MEMORANDUM OPINION COLVIN, Judge: This case is before the Court on respondent's motion for entry of default judgment under Rule 123(a).1 Respondent alleges that petitioner has abandoned this 1 Rule references are to the Tax Court Rules of Practice and Procedure. Section references are to the Internal Revenue Code in effect for the years at issue.Page: 1 2 3 4 5 6 7 8 Next
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