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The case was set for trial on May 23, 1994. Petitioners
were served with the Court's Standing Pre-Trial Order on December
22, 1993. This order advised petitioners to begin discussions
with respondent as soon as practicable for purposes of settlement
and/or preparation of a stipulation of facts.
In January 1994, respondent attempted to confer informally
with petitioners in order to clarify the issues involved, and to
develop and stipulate where possible the pertinent facts. By
letter dated January 20, 1994, respondent suggested that
petitioners meet with respondent's counsel on February 1, 1994,
or at a more convenient time, to discuss the case. Attached to
this letter was a proposed stipulation of facts and copies of
pertinent Tax Court Rules.
Petitioners failed to respond in any way to the January 20,
1994, letter. By letter dated February 16, 1994, respondent
informed petitioners that due to their failure to appear for the
scheduled meeting or to arrange another meeting date, respondent
would proceed with discovery under the assumption petitioners
would not abide by the Tax Court Rules. This letter also
informed petitioners they would be receiving a request for
admissions shortly, and warned petitioners of sanctions the Tax
Court could impose for failure to respond to the request.
Petitioners did not respond to this letter.
Respondent then served petitioners with a Request for
Admissions on March 8, 1994, pursuant to Rule 90. The request
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