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MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge:1 In these consolidated cases respondent
determined the following Federal income tax deficiencies and
additions to tax in the notices of deficiencies dated September
22, 1988:
J.J. Zand, Docket No. 32434-88
Additions to Tax
Year Deficiency Sec. 6653(b) Sec. 6653(a)2
1972 $509,899.26 $265,584.61 ---
1973 615,949.53 326,663.06 ---
1974 1,859,675.64 929,837.82 ---
1975 2,941,539.51 1,789,151.60 ---
1976 2,647,211,47 1,349,444.24 ---
1977 1,408,023.34 $7,401.17
1 These cases were assigned to Judge Meade Whitaker on Oct. 6, 1989,
for trial or other disposition. After extensive discovery by counsel for the
parties, the cases were tried for 10 days beginning Aug. 19, 1991. The final
brief was filed on June 15, 1993. Judge Whitaker did not dispose of the cases
before he retired on permanent disability on Jan. 31, 1995. Chief Judge
Hamblen ordered the parties on Feb. 8, 1995, to file a response to the
proposed reassignment of the cases. Petitioners opposed the reassignment;
respondent did not oppose the reassignment. At an informal conference with
counsel for the parties on Apr. 5, 1995, the parties were offered a new trial,
which was not accepted, and it was suggested that efforts be made to settle
the cases. After being informed on Oct. 19, 1995, that the cases could not be
settled, the Chief Judge reassigned the cases to Judge Howard A. Dawson, Jr.,
on Oct. 23, 1995, for opinion and decisions. On Nov. 3, 1995, petitioners
filed an objection to the reassignment of the cases but did not move for or
request a new trial.
In these circumstances, where the trial Judge has become permanently
disabled and cannot be recalled to decide the cases and where the parties have
not moved for or requested a new trial or to reopen the record for submission
of additional evidence, the Court has two options. It can order a new trial,
although not requested by the parties, or it can reassign the cases to another
judge for disposition on the record made before the trial Judge. The Court
has chosen the latter. Therefore, the findings of fact and conclusions herein
are based on the documentary and testimonial evidence contained in the record.
2 Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the years in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
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