Levy v. Commissioner
United States Tax Court
The instant cases were set for trial on numerous occasions and continued. Petitioners never stipulated any facts with respondent and, despite warnings from the Court, never prepared for trial. Held, the cases are dismissed for failure properly to prosecute under Rule 123(b) of the Court's Rules of Practice and Procedure.
1Opinion of the Court
OPINION
GOFFE, Judge:
The Commissioner determined deficiencies in petitioners’ Federal income tax as follows:
Docket No. Taxable year Deficiency
31285-81 1977 $25,400
1978 13,767
1979 10,135
234-82 1979 21,908
27133-82 1980 29,582
5553-84 1981 11,590
34739-84 1975 2,844
1976 4,106
1977 8,347
1978 22,294
1979 2,324
1980 7,027
These cases were called for trial at the call of the calendar in Miami, Florida, on February 24, 1986. That was the beginning date of a 2-week trial session in Miami. Parties in other cases scheduled for trial previously Contacted the Court to ask for dates certain due to the number of…
2Cases cited7 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Hatfield v. CommissionerUnited States Tax Court · 1977
- Ralph Freedson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1978
- Brooks v. CommissionerUnited States Tax Court · 1984
- Dusha v. CommissionerUnited States Tax Court · 1984
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3Cited by25 opinions
- Harper v. CommissionerUnited States Tax Court · 1992
- Rollercade, Inc. v. CommissionerUnited States Tax Court · 1991
- Leach v. CommissionerUnited States Tax Court · 1993
- Fifer v. CommissionerUnited States Tax Court · 1993
- Voss v. CommissionerUnited States Tax Court · 1989
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