Leslie R. Barth - Page 16
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Petitioner has attempted to delay this proceeding
indefinitely, without any indication that he has additional
evidence to present on the merits of the deficiencies. The
documents received in evidence and petitioner's admissions
support respondent's determinations of substantial amounts of
unreported income, refute the contention on petitioner's
belatedly filed returns that cash received by him during the
years in issue constituted loans, and contain no suggestions that
petitioner is entitled to deductions not previously allowed.
During the 5 years from the time that his returns were filed and
the additional 4 years that this case has been pending,
petitioner has failed to specify errors in respondent's
determinations of the amounts of his unreported income. We are
satisfied that no injustice has resulted from our determination
that he is liable for the deficiencies determined by respondent.
During trial, we cited to petitioner, and he acknowledged
familiarity with, our opinion in Brooks v. Commissioner, 82 T.C.
413 (1984), affd. without published opinion 772 F.2d 910 (9th
Cir. 1985). He was thus well aware that his failure to proceed
as ordered by the Court would ultimately lead to resolution of
these issues against him, but he made no attempt to comply.
Respondent's motion to dismiss shall be granted under Rules 123,
142(a), and 149(b). See Brooks v. Commissioner, 82 T.C. at 422-
430, and cases cited therein.
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