- 9 -
We next address petitioner's motion to reopen the record.
Petitioner asks the Court to reopen the record in the hearing on
respondent's motion to allow it to introduce a copy of a letter
to Dr. Izen from an attorney in the Office of the Secretary of
State of Texas. The letter suggests that if certain measures
were taken, the dissolution of petitioner would be set aside, and
petitioner's existence would be reinstated as of December 17,
1984.
Not only does this document contain hearsay, but by
obtaining the letter only after the hearing on the motion in this
case, petitioner has not shown due diligence. See Haydon v.
Commissioner, T.C. Memo. 1991-42. Further, as petitioner admits
in its motion to stay proceedings (discussed below), there has
been no reinstatement. Absent a retroactive reinstatement,
admission of the proffered document would have no effect on the
outcome of our decision on respondent's motion. For all the
above reasons, we will deny petitioner's motion to reopen the
record.
Petitioner moves in its most recent motion to, in effect,
indefinitely continue consideration of respondent's motion until
it can obtain a declaratory judgment against the State of Texas
that it has a right to reinstatement of its charter for the
period 1984 through 1995.
The decision to continue consideration of a motion lies in
the sole discretion of the Court and will not be set aside absent
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011