Williams v. Comm'r
United States Tax Court
P, on three separate occasions, advised the Court and R that he had filed petitions in bankruptcy. In each instance, P's statement that he had filed a bankruptcy petition was intended to invoke the automatic stay on this Court to avoid compliance with this Court's orders, to avoid trial, and to thwart this Court's Rules and procedures. On one of the occasions, no petition had been filed and no bankruptcy proceeding commenced.
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P, on three separate occasions, advised the Court and R that he had filed petitions in bankruptcy. In each instance, P's statement that he had filed a bankruptcy petition was intended to invoke the automatic stay on this Court to avoid compliance with this Court's orders, to avoid trial, and to thwart this Court's Rules and procedures. On one of the occasions, no petition had been filed and no bankruptcy proceeding commenced. Instead, P submitted a forged bankruptcy document to R and the Court. In each instance where a bankruptcy petition was actually filed, P withdrew the petition and caused…
1Opinion of the Court
OPINION
Gerber, Judge-.
Respondent moved to dismiss this case for lack of prosecution and for sanctions to be imposed on Jimmie L. Williams (hereinafter petitioner). Respondent points out that petitioner has been unresponsive to requests to settle or engage in pretrial preparation in accord with this Court’s Rules and orders. Respondent also contends that petitioner intentionally and unnecessarily delayed and protracted this proceeding and that a section 66731 penalty of $25,000 should be imposed upon petitioner. In addition to the section 6673 penalty, respondent contends that petitioner…
2Cases cited13 opinions
- Chambers v. Nasco, Inc.Supreme Court of the United States · 1991
- Gompers v. Bucks Stove & Range Co.Supreme Court of the United States · 1911
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Shillitani v. United StatesSupreme Court of the United States · 1966
- Anderson v. DunnSupreme Court of the United States · 1821
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- Estate of Allison v. Comm'rUnited States Tax Court · 2008
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