Freedson v. Commissioner
United States Tax Court
After two trial continuances and a variety of stalling tactics over a period of more than 3 years, petitioner, a trial attorney by profession acting in proper, was ordered to be ready for trial on May 14, 1976, and his motions for further continuances were denied. On May 14, 1976, he was totally unprepared for trial, had failed to stipulate to any facts or documents, and refused to put on his case.
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After two trial continuances and a variety of stalling tactics over a period of more than 3 years, petitioner, a trial attorney by profession acting in proper, was ordered to be ready for trial on May 14, 1976, and his motions for further continuances were denied. On May 14, 1976, he was totally unprepared for trial, had failed to stipulate to any facts or documents, and refused to put on his case. Held, under the circumstances, respondent's motion to dismiss for lack of prosecution is granted. Rule 123(b), Tax Court Rules of Practice and Procedure.
1Opinion of the Court
OPINION
Halt,, Judge:
On or about April 5, 1976, respondent filed motions to dismiss for lack of prosecution and for judgment by default or, in the alternative, for sanctions in these cases. The Court heard the parties on these motions during its trial session in Houston, Tex., in May 1976. We grant respondent’s motions to dismiss for lack of prosecution and for judgment by default. Given the serious consequences of this action, we consider it appropriate to explain the events in these cases.
In notices of deficiency dated April 28 and July 24, 1972, respondent determined the following…
2Cases cited17 opinions
- Albert Flaksa v. Little River Marine Construction Co., Inc.Court of Appeals for the Fifth Circuit · 1968
- Clayton E. Durham v. Florida East Coast Railway CompanyCourt of Appeals for the Fifth Circuit · 1967
- Freedson v. CommissionerUnited States Tax Court · 1975
- Ollie Mae Brown and Margaret Brown v. Allen C. ThompsonCourt of Appeals for the Fifth Circuit · 1970
- Franklin W. Durgin, Catherine Durgin, and Orpha Durgin v. John T. Graham, M. Smith Burns, B. Clarke Nichols, and Lindsay Newspapers,inc.Court of Appeals for the Fifth Circuit · 1967
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- Brooks v. CommissionerUnited States Tax Court · 1984
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- Estate of Brimm v. CommissionerUnited States Tax Court · 1978
- Harper v. CommissionerUnited States Tax Court · 1992
- Levy v. CommissionerUnited States Tax Court · 1986
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