Vernon W. Hartman, Jr. and Virginia M. Hartman - Page 4




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                  Since I have been traveling pursuant to my                           
                  occupation continuously from mid-June until this                     
                  week, I have been unable to procure the necessary                    
                  forms.                                                               
                  Thank you for your kind assistance in this                           
                  matter.                                                              

                  After the Court informed petitioners that the above                  
             petition did not comply with the Tax Court Rules of                       
             Practice and Procedure as to form and content, the Court                  
             received an amended petition, which states as follows:                    

                  I disagree with all the changes in the Notice                        
                  of Deficiency.  Due to the recurring scheduling                      
                  difficulties with the local examiner, I was                          
                  unable to properly establish the validity of                         
                  the disputed deductions.  This was partly due                        
                  to the examiner's unavailability and partly to                       
                  my extensive travel schedule as a professional                       
                  singer.  Thus the findings were arbitrary and                        
                  incorrect.                                                           

                  By notice dated August 23, 1996, the Court set this                  
             case for trial on January 27, 1997.  A few weeks before                   
             trial, petitioners sent a letter to the Court in which they               
             requested continuance of the case because of Mr. Hartman's                
             travel schedule and the fact that Mr. Hartman was working                 
             with representatives of the Appeals Office "with the aim of               
             reaching a settlement in this case."  The Court granted the               
             continuance with no objection by respondent.                              






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