Edelman v. Commissioner
United States Tax Court
Subsequent to filing petitions in this Court, P was convicted of tax fraud. Prior to a hearing in this Court on the merits of his case, P escaped from prison. P presently remains a fugitive from justice. R filed motions to dismiss based upon P's fugitive status.
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Subsequent to filing petitions in this Court, P was convicted of tax fraud. Prior to a hearing in this Court on the merits of his case, P escaped from prison. P presently remains a fugitive from justice. R filed motions to dismiss based upon P's fugitive status. Held: Inasmuch as there is a connection between the proceedings in this Court and P's criminal conviction for tax fraud, a rational basis exists for disentitling P from utilizing this Court's resources to redetermine his deficiencies and additions to tax while he remains a fugitive from justice. See Ortega-Rodriguez v. United States,…
1Opinion of the Court
Jon J. Edelman, Petitioner v. Commissioner of Internal Revenue, Respondent
Edelman v. Commissioner
Docket Nos. 8253-87, 887-88
United States Tax Court
103 T.C. 705; 1994 U.S. Tax Ct. LEXIS 83; 103 T.C. No. 39;
December 5, 1994, Filed
Appropriate orders and decisions will be entered for respondent.
Subsequent to filing petitions in this Court, P was convicted of tax fraud. Prior to a hearing in this Court on the merits of his case, P escaped from prison. P presently remains a fugitive from justice. R filed motions to dismiss based upon P's fugitive status. Held: Inasmuch as there is a connection…
2Cases cited16 opinions
- Molinaro v. New JerseySupreme Court of the United States · 1970
- Ortega-Rodriguez v. United StatesSupreme Court of the United States · 1993
- Estelle v. DorroughSupreme Court of the United States · 1975
- Smith v. United StatesSupreme Court of the United States · 1876
- Sally Conforte v. Commissioner of Internal Revenue, Joseph Conforte v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
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