Harper v. Commissioner
United States Tax Court
P's attorney, F, failed to comply with R's discovery requests; the Court's orders to compel production of documents; and the Court's standing pretrial order to exchange facts, documents, and other data, to stipulate facts, and to submit a trial memorandum.
Read the full summary
P's attorney, F, failed to comply with R's discovery requests; the Court's orders to compel production of documents; and the Court's standing pretrial order to exchange facts, documents, and other data, to stipulate facts, and to submit a trial memorandum. F was not ready to try the case at the calendar call, at which time he filed a frivolous motion for summary judgment, or on the last day of the Court's NYC trial session, to which the trial date had been postponed, and disobeyed other orders of the Court. R moved to dismiss for P's failure properly to prosecute under Rule 123(b), Tax Court…
1Opinion of the Court
Beghe, Judge:
Respondent determined the following deficiency in and additions to petitioner’s Federal income tax for the taxable year 1983:
Additions to tax
Deficiency Sec. 6651(a)(1) Sec. 6653(a)(1) Sec. 6653(a)(2)
$12,001 $1,200 $665 1
This case is before us on respondent’s motions to dismiss under Rule 123(b)1 for petitioner’s failure properly to prosecute and for monetary sanctions under section 6673(a) against petitioner and petitioner’s attorney, Herbert G. Feinson.2 On the basis of the facts and reasons set forth below, we will grant respondent’s motions to dismiss and for monetary…
2Cases cited40 opinions
- Hensley v. EckerhartSupreme Court of the United States · 1983
- Link v. Wabash RailroadSupreme Court of the United States · 1962
- Blum v. StensonSupreme Court of the United States · 1984
- Chambers v. Nasco, Inc.Supreme Court of the United States · 1991
- Alyeska Pipeline Service Co. v. Wilderness SocietySupreme Court of the United States · 1975
35 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Nis Family Trust v. CommissionerUnited States Tax Court · 2000
- Takaba v. Comm'rUnited States Tax Court · 2002
- Shirley L. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002
- Johnson v. CommissionerUnited States Tax Court · 2001
- Dixon v. Comm'rUnited States Tax Court · 2009
24 more not listed; retrieve them via the Exa API.