Willis Clark - Page 1
















                                 T.C. Memo. 2001-205                                  


                               UNITED STATES TAX COURT                                


                             WILLIS CLARK, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15384-99.                   Filed August 6, 2001.           

                    Held:  P’s case is dismissed for failure properly                 
               to prosecute pursuant to Rule 123(b), Tax Court Rules                  
               of Practice and Procedure, with respect to income tax                  
               deficiencies determined for taxable years 1993 and                     
               1994.                                                                  
                    Held, further, P is liable for civil fraud                        
               penalties for 1993 and 1994 in accordance with sec.                    
               6663, I.R.C.                                                           

               Willis Clark, pro se.                                                  
               Nicholas J. Richards, for respondent.                                  











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