Masse v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter comes before the court for decision following trial on consolidated cases TC 4673 and TC 4674. On November 17, 2004, the court mailed a letter to the parties confirming that a trial for both cases was set for February 1, 2005, at 9:30 a.m. Defendant Department of Revenue (the department) responded to that letter on November 22, 2004, stating that it could not prepare properly for the trial unless the court ruled on a pending motion related to the third amended complaint of the plaintiff (taxpayer). The court issued an order on the…