- 10 -
a clear showing of abuse of discretion. Manzoli v. Commissioner,
904 F.2d 101, 103 (1st Cir. 1990), affg. T.C. Memo. 1988-299;
Aruba Bonair Curacao Trust Co. v. Commissioner, 777 F.2d 38, 43
(D.C. Cir. 1985). Only an "unreasoning and arbitrary insistence
upon expeditiousness in the face of a justifiable request for
delay" will be such an abuse of discretion. United States v.
Torres, 793 F.2d 436, 440 (1st Cir. 1986) (citing Morris v.
Slappy, 461 U.S. 1, 11-12 (1983)).3
The parties, by order dated July 3, 1996, were requested to
notify the Court of the status of petitioner's declaratory
judgment action filed in the District Court of Travis County,
Texas, in which retroactive corporate reinstatement was sought.
We have been informed by the parties that petitioner's
declaratory judgment action was dismissed for lack of
jurisdiction. Petitioner's status report advises the Court of
its intention to move for a "new trial" or to appeal the decision
of dismissal.
Based on the record, we see no reason to stay, continue, or
further delay our consideration of respondent's motion.
Therefore, we will deny petitioner's motion for a stay of
proceedings.
3The cases cite various factors that may be used in deciding
the issue. Fowler v. Jones, 899 F.2d 1088, 1094 (11th Cir.
1990); United States v. 2.61 Acres of Land, 791 F.2d 666, 670
(9th Cir. 1985); United States v. Uptain, 531 F.2d 1281, 1286
(5th Cir. 1976).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011