T.C. Memo. 2002-146
UNITED STATES TAX COURT
LEIGH GILL, f.k.a. TAMORY L. GILL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8401-00. Filed June 11, 2002.
Leigh Gill, pro se.
Stephen P. Baker, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: This case is before the Court on
respondent’s motion to dismiss for lack of prosecution pursuant
to Rule 123(b)1 and motion for sanctions under section
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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