John T. Higginbotham - Page 1

                                 T.C. Memo. 2005-270                                  


                               UNITED STATES TAX COURT                                


                         JOHN T. HIGGINBOTHAM, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 4945-04L.          Filed November 21, 2005.                 


               John T. Higginbotham, pro se.                                          
               Alex Shlivko, for respondent.                                          


                                 MEMORANDUM OPINION                                   

               MARVEL, Judge:  This matter is before the Court on                     
          respondent’s motion to dismiss for lack of prosecution.                     











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