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
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