-3- or to comply with the Privacy Act). Petitioner also claimed that he was entitled to deductions for business expenses and itemized deductions sufficient to eliminate or greatly reduce any tax liability, but did not allege any facts to support these claims. Respondent's, answer, filed February 6, 1995, denied all of petitioner's assignments of error and supporting allegations. On June 1, 1995, we set the case for trial on November 6, 1995, at a regular trial session of this Court to be held at Columbia, South Carolina, and sent petitioner a copy of our standing pretrial order, containing the usual instructions to the parties: To begin discussions as soon as practicable, to negotiate in good faith, to settle minor issues, to stipulate facts to the maximum extent possible, to prepare and file trial memoranda, to identify witnesses in advance, and to prepare for trial, and warning the parties that any unexcused failure to comply with the order adversely affecting the timing or conduct of the trial could cause this Court to impose sanctions, including dismissal of the case. On August 18, 1995, petitioner filed a "Motion for Dismissal of Case", alleging that he had filed the petition based on a misunderstanding of his legal status, and purporting to cancel his signatures on the petition and attachments to the petition. On September 6, 1995, we issued an order denying petitioner's Motion for Dismissal of Case. We explained that Bradley v. Commissioner, T.C. Memo. 1985-364, and Estate of MingPage: 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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