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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