Wallis v. Commissioner
United States Tax Court
Petitioners failed to stipulate to facts, failed to comply with this Court's orders, failed to cooperate with respondent's requests for information as required by this Court's discovery rules, failed to file pretrial memoranda, and failed to personally appear at trial. Held: Respondent's motion to dismiss for failure to properly prosecute is granted. Rule 123(b), Tax Court Rules of Practice & Procedure.
1Opinion of the Court
RICHARD A. WALLIS AND BARBARA J. WALLIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wallis v. Commissioner
Docket No. 22913-85
United States Tax Court
T.C. Memo 1991-246; 1991 Tax Ct. Memo LEXIS 289; 61 T.C.M. (CCH) 2775; T.C.M. (RIA) 91246;
June 4, 1991, Filed
An appropriate order and decision will be entered for the respondent.
Petitioners failed to stipulate to facts, failed to comply with this Court's orders, failed to cooperate with respondent's requests for information as required by this Court's discovery rules, failed to file pretrial memoranda, and failed to personally…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Rybak v. CommissionerUnited States Tax Court · 1988
- Rechtzigel v. CommissionerUnited States Tax Court · 1982
- Donald John Rechtzigel v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- Stringer v. CommissionerUnited States Tax Court · 1985
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