Freedson v. Commissioner
United States Tax Court
After two trial continuances and a variety of stalling tactics over a period of more than 3 years, petitioner, a trial attorney by profession acting in proper, was ordered to be ready for trial on May 14, 1976, and his motions for further continuances were denied. On May 14, 1976, he was totally unprepared for trial, had failed to stipulate to any facts or documents, and refused to put on his case.
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After two trial continuances and a variety of stalling tactics over a period of more than 3 years, petitioner, a trial attorney by profession acting in proper, was ordered to be ready for trial on May 14, 1976, and his motions for further continuances were denied. On May 14, 1976, he was totally unprepared for trial, had failed to stipulate to any facts or documents, and refused to put on his case. Held, under the circumstances, respondent's motion to dismiss for lack of prosecution is granted. Rule 123(b), Tax Court Rules of Practice and Procedure.
1Opinion of the Court
Ralph and Kay L. Freedson, Petitioners v. Commissioner of Internal Revenue, Respondent; First Trust Company of Houston, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
Freedson v. Commissioner
Docket Nos. 6020-72, 6348-72
United States Tax Court
67 T.C. 931; 1977 U.S. Tax Ct. LEXIS 138;
March 16, 1977, Filed
After two trial continuances and a variety of stalling tactics over a period of more than 3 years, petitioner, a trial attorney by profession acting in proper, was ordered to be ready for trial on May 14, 1976, and his motions for further continuances were denied. On May 14,…
2Cases cited18 opinions
- Albert Flaksa v. Little River Marine Construction Co., Inc.Court of Appeals for the Fifth Circuit · 1968
- Clayton E. Durham v. Florida East Coast Railway CompanyCourt of Appeals for the Fifth Circuit · 1967
- Freedson v. CommissionerUnited States Tax Court · 1975
- Ollie Mae Brown and Margaret Brown v. Allen C. ThompsonCourt of Appeals for the Fifth Circuit · 1970
- Franklin W. Durgin, Catherine Durgin, and Orpha Durgin v. John T. Graham, M. Smith Burns, B. Clarke Nichols, and Lindsay Newspapers,inc.Court of Appeals for the Fifth Circuit · 1967
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