T.C. Memo. 2000-279 UNITED STATES TAX COURT DERECO, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 893-98. Filed August 30, 2000. Herbert W. Linder, for respondent. MEMORANDUM OPINION PARR, Judge: This case is before us on respondent's motion to dismiss for lack of prosecution. Because of the relief sought therein, we treat the motion as a motion to dismiss for lack of prosecution as to the deficiencies and a motion for default as to the additions to tax for fraud. Respondent determined the following deficiencies inPage: 1 2 3 4 5 6 7 8 Next
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