Hillig v. Commissioner
United States Tax Court
Ps' case was dismissed pursuant to Rules 104(c)(3) and 123(b), Tax Court Rules of Practice and Procedure, for failure to comply with a discovery order and failure to prosecute. On appeal, the Fourth Circuit vacated our order of dismissal and remanded this case for reinstatement of the petitions and consideration of sanctions against Ps' attorneys.
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Ps' case was dismissed pursuant to Rules 104(c)(3) and 123(b), Tax Court Rules of Practice and Procedure, for failure to comply with a discovery order and failure to prosecute. On appeal, the Fourth Circuit vacated our order of dismissal and remanded this case for reinstatement of the petitions and consideration of sanctions against Ps' attorneys. Held, monetary sanctions against counsel under Rule 104(c)(4) are appropriate in light of Ps' failure to comply with a discovery order pertaining to Rule 72. Held, further, although two attorneys served as co-counsel of record for Ps, such sanctions…
1Opinion of the Court
Bernard and Barbara J. Hillig, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent
Hillig v. Commissioner
Docket Nos. 23150-88, 23151-88, 23152-88, 23153-88, 23154-88, 23155-88, 29833-88
United States Tax Court
96 T.C. 548; 1991 U.S. Tax Ct. LEXIS 22; 96 T.C. No. 19;
March 27, 1991, Filed
Ps' case was dismissed pursuant to Rules 104(c)(3) and 123(b), Tax Court Rules of Practice and Procedure, for failure to comply with a discovery order and failure to prosecute. On appeal, the Fourth Circuit vacated our order of dismissal and remanded this case for reinstatement of the petitions…
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