Van Duyn 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
LOREN D. VAN DUYN AND JUDITH A. VAN DUYN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Van Duyn v. Commissioner
Docket No. 32796-88
United States Tax Court
T.C. Memo 1991-247; 1991 Tax Ct. Memo LEXIS 290; 61 T.C.M. (CCH) 2779; T.C.M. (RIA) 91247;
June 4, 1991, Filed
An appropriate order will be issued granting respondent's motion to dismiss, and decision will be entered under Rule 155.
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…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- 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
- Hillig v. CommissionerCourt of Appeals for the Fourth Circuit · 1990
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