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Respondent's motion to dismiss was called for hearing in
Washington, D.C., on October 18, 1995. Counsel for respondent
appeared at the hearing and presented argument on her motion.
Petitioner did not appear at the hearing.
Discussion
Rule 40 provides that a party may file a motion to dismiss
for failure to state a claim upon which relief can be granted.
We may grant such a motion when it appears beyond doubt that the
party's adversary can prove no set of facts in support of a claim
which would entitle him or her to relief. Conley v. Gibson, 355
U.S. 41, 45-46 (1957); Price v. Moody, 677 F.2d 676, 677 (8th
Cir. 1982).
Rule 34(b)(4) requires that a petition filed in this Court
contain clear and concise assignments of each and every error
which the taxpayer alleges to have been committed by the
Commissioner in the determination of the deficiency and the
additions to tax in dispute. Rule 34(b)(5) further requires that
the petition contain clear and concise lettered statements of the
facts on which the taxpayer bases the assignments of error. See
5(...continued)
that in all reality the TAX COURT could be the real
reason that the term [expletive deleted] originated in
the American language. The only thing legal about you
bunch of COMMON CRIMINALS and would be KILLERS is
whatever concept of law that exists is whatever is in
your sick minds. I will pursue this matter at a later
date because I don't have time at the moment for any of
your little mind games. This is submitted without
prejudice under common law and all other forms of law.
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