Stephen Martin Beddow - Page 4

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          that petitioner willfully failed to file his 1987 Federal income            
          tax return and attempted to evade or defeat his 1987 income taxes           
          in violation of section 7201.                                               
               Petitioner filed a 1984 Federal income tax return, and he              
          was aware of his obligation to file returns for 1986 and 1987.              
          Respondent determined petitioner had unreported income from drug            
          sales in 1986 and 1987 in the amounts of $38,528 and $34,976,               
               Petitioner's case was originally calendared for trial in               
          1995.  After we granted three continuances, the Court instructed            
          petitioner to appear for trial on March 15, 1999, in Detroit,               
          Michigan.  Petitioner failed to do so.  Petitioner also failed to           
          comply with the Court's order to file a trial memorandum and to             
          participate in the stipulation process.  Respondent moved under             
          Rule 123(b) to dismiss the case as to those issues on which                 
          petitioner bore the burden of proof; to wit, the deficiencies and           
          additions to tax under section 6654. Respondent proceeded to                
          trial on the fraud issue.                                                   
               We first decide whether petitioner's inaction in this case             
          warrants dismissal and entry of decision against him for all                
          issues upon which petitioner has the burden of proof.  We hold it           
          does.  Rule 123(b) provides:                                                

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