United States Tax Court May 1, 1997, Docket No. 3778-94 (Lee v. Commissioner)

T.C. Memo. 1997-201

UNITED STATES TAX COURT

CAROLYN M. LEE, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 3778-94. Filed May 1, 1997.

Jeanne Gramling, for respondent.

MEMORANDUM OPINION

COLVIN, Judge: This case is before the Court on

respondent's motion for entry of default judgment under Rule

123(a).