Legal Opinion
Martin v. Commissioner
United States Tax Court
Decided June 26, 1962No. Docket No. 92394Published
Held, respondent's motion to dismiss for want of prosecution is granted.
1Opinion of the Court
Clyde L. Martin and Grace Martin, Petitioners, v. Commissioner of Internal Revenue, Respondent
Martin v. Commissioner
Docket No. 92394
United States Tax Court
38 T.C. 416; 1962 U.S. Tax Ct. LEXIS 119;
June 26, 1962, Filed
Decision will be entered for the respondent.
Held, respondent's motion to dismiss for want of prosecution is granted.
John A. Shaw, Esq., for the petitioners.
Claude R. Sanders, Esq., for the respondent.
Bruce, Judge.
BRUCE
OPINION.
The respondent determined a deficiency in the income tax of the petitioners for the calendar year 1957 in the amount of $ 1,800.24.
The statutory notice was…
2Cases cited1 opinion
- Martin v. CommissionerUnited States Tax Court · 1962