T.C. Memo. 2003-266
UNITED STATES TAX COURT
DAVID LEE SMITH AND MARY JULIA HOOK, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 8747-00, 11725-02. Filed September 11, 2003.
David Lee Smith and Mary Julia Hook, pro sese.
Joan E. Steele, for respondent.
MEMORANDUM OPINION
GERBER, Judge: Respondent, on May 19, 2003, moved to
dismiss these consolidated cases1 for petitioners’ failure to
properly prosecute and to enter income tax deficiencies and
penalties (some in reduced amounts) by default against
1 These cases were consolidated for purposes of trial,
briefing, and opinion.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011