T.C. Memo. 2002-74
UNITED STATES TAX COURT
RICHARDS ASSET MANAGEMENT TRUST, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 10764-00, 10765-00, Filed March 27, 2002.
10766-00, 10767-00.
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. 10764-00 (respondent’s motion in the case at docket
1Cases of the following petitioners are consolidated here-
with: Everett D. Richards, docket No. 10765-00; Everett D.
Richards, docket No. 10766-00; and Richards Charitable Trust,
docket No. 10767-00.
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