- 16 - Discussion 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.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
Last modified: May 25, 2011