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trial, petitioners failed to appear. Counsel for respondent
appeared and announced ready for trial. The deputy trial clerk
reported that he had left messages for both petitioners as to the
date and time of the trial. Respondent moved to dismiss for
default in both cases and the Court set those motions for a
hearing on Friday, December 7, 2001. The Court instructed
respondent’s counsel to arrange personal service of the
petitioners, to inform them of the hearing. The Court heard one
witness in support of respondent’s case.
On Friday, December 7, 2001, the cases were recalled from
the calendar for a hearing on respondent’s motions to dismiss for
default. Petitioners failed to appear. Counsel for respondent
appeared and announced ready for the hearing. Internal Revenue
Agent Marilyn MacIness testified that she had served each
petitioner personally with notice of the hearing. The Court took
respondent’s motions to dismiss for default under advisement.
OPINION
I. Motions To Dismiss for Default
Respondent has moved (1) that Dr. Trowbridge be held in
default with respect to, and that a decision be entered in
respondent’s favor in the full amount of, the deficiencies in tax
determined by respondent against Dr. Trowbridge for the years
1991 through 1995 and the additions to tax determined by
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