David Lee Smith and Mary Julia Hook - Page 1

                                 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.                                                      





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