T.C. Memo. 2003-287
UNITED STATES TAX COURT
PEPPER POT TRUST, DAVID-KEITH JACOBS, TRUSTEE,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 9111-02L, 9112-02L, Filed October 7, 2003.
9113-02L, 9447-02L.
David-Keith Jacobs (Trustee), for petitioners.
Huong T. Duong, for respondent.
MEMORANDUM OPINION
COLVIN, Judge: This matter is before the Court on
respondent’s motions to dismiss for lack of prosecution, and for
1 The following cases are consolidated herewith for trial,
briefing, and opinion: Tuffy Ruffy Trust, David-Keith Jacobs,
Trustee, docket No. 9112-02L; Susan Bell Trust, David-Keith
Jacobs, Trustee, docket No. 9113-02L; and Brandy Dandy Trust,
David-Keith Jacobs, Trustee, docket No. 9447-02L.
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