T.C. Memo. 2005-51
UNITED STATES TAX COURT
PAUL F. AND BARBARA J. BASILE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
BASILE HEALTH CENTER, DC, PC, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 2900-02, 2901-02. Filed March 17, 2005.
Paul F. Basile and Barbara J. Basile, pro sese.
James N. Beyer, for respondent.
MEMORANDUM OPINION
MARVEL, Judge: These consolidated cases are before the
Court on respondent’s motion for judgment by default pursuant to
Rule 123.1 By separate notices of deficiency, respondent
1Unless otherwise indicated, all section references are to
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