T.C. Memo. 2002-73
UNITED STATES TAX COURT
HERBST ASSET MANAGEMENT TRUST, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 9999-00, 10000-00, Filed March 27, 2002.
10001-00, 10002-00.
John M. Tkacik, Jr., for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: These consolidated cases are before us on
respondent’s motion to hold petitioner in default in the case at
docket No. 9999-00 (respondent’s motion in the case at docket No.
1Cases of the following petitioners are consolidated here-
with: Herbst Charitable Trust, docket No. 10000-00; Andrea
Herbst, docket No. 10001-00; and Ronald Herbst, docket No. 10002-
00.
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