The Manchester Group and Subsidiaries, Formerly Torrey Enterprises, Inc., and Subsidiaries, Formerly Torrey Development Corporation and Subsidiaries - Page 14

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          section 7430, to which we give expression through our Rules,                
          simply does not justify a waiver of Rule 162 in this instance.8             
               D. Impact on the Judicial Process                                      
               We think that the Court has an interest in this matter that            
          petitioners do not recognize.                                               
               The Court has an interest in fostering respect for the                 
          judicial process and accomplishing orderly disposition of its               
          workload.  In part, the Court seeks to foster respect for the               
          judicial process through the evenhanded enforcement of its Rules,           
          which are designed to secure the just, speedy, and inexpensive              
          determination of every case.  See Rule 1(b); see also sec. 7453.9           
          If a party, in the pursuit of its own agenda, is permitted to               
          disregard the procedures established by this Court, unfairness to           
          others and disruption of the Court's processes occur.  See Estate           

          8  We note that sec. 7430(b)(4) precludes an award of                       
          litigation costs with respect to any portion of the court                   
          proceeding during which the prevailing party has unreasonably               
          protracted such proceeding.  It is apparent, therefore, that the            
          statute itself does not excuse intentional delay by a taxpayer.             
          9  Cf. Commissioner v. Estate of Long, 304 F.2d 136, 144 (9th               
          Cir. 1962) (quoting and adopting Commissioner v. Erie Forge Co.,            
          167 F.2d 71, 76 (3d Cir. 1948): "The Tax Court is authorized to             
          determine whether its rules are complied with and where its                 
          decision of such questions is not shown to be clearly wrong it              
          should not be disturbed.")                                                  

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