- -2 Donna F. Herbert, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SCOTT, Judge: Respondent determined a deficiency in petitioner's Federal income tax in the amount of $426,707, and an accuracy-related penalty under section 6662(a)2 in the amount of $85,341 for petitioner's taxable year ended July 31, 1990. Some 1(...continued) U.S. Tax Court to continue its proceedings involving the debtor in the bankruptcy case, and allowing the IRS to assess any tax liability determined by the U.S. Tax Court in the case before it. On Nov. 6, 1995, this Court issued an order that the stay of proceedings in this case was lifted and allowed petitioner to and including Dec. 20, 1995, within which to file a brief in this case. In a further order dated Nov. 22, 1995, granting Mitchell R. Miller's motion to withdraw as counsel for petitioner, which order was served on petitioner, the Court specifically stated that petitioner was not relieved of the obligation of filing a brief in this case by Dec. 20, 1995, because of withdrawal of its counsel. No brief was received by the Court as required by order of the Court. By order dated Mar. 18, 1996, we granted petitioner to and including Apr. 15, 1996, to file a reply to respondent's brief filed June 21, 1995 (which had been served on petitioner Jan. 16, 1996), and stated that if no brief were received from petitioner on or before Apr. 15, 1996, the Court would proceed with consideration of this case. The Court has received no brief from petitioner, and, therefore, it has been necessary to determine the issues in this case without a statement of petitioner's position with respect to the evidence in the case or petitioner's position with respect to respondent's requested findings of fact and arguments in her brief. 2 All section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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