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respondent's counsel and to exchange documents
and other information necessary to agree upon
and submit the comprehensive stipulations
required by Rule 91, Tax Court Rules of
Practice and Procedure".
The order further provides as follows:
ORDERED that on or before April 28, 1998,
each petitioner shall file a separate statement
setting forth each and every issue presented in
this case for decision. Petitioners are warned
that the Court may refuse to consider any issue
that is not identified in their statements.
Neither petitioner responded to the Court's order of
April 1, 1998, and both petitioners again failed to pro-
vide the Court with a statement of the issues for decision.
Subsequently, when this case was called for trial,
a new attorney entered his appearance on behalf of both
petitioners. Respondent also filed a second motion to
dismiss for lack of prosecution. The motion states as
follows:
31. Due to petitioner's lack of cooperation
with his counsel, petitioner's counsel cancelled
several scheduled meetings with respondent that
he had promised to attend in his Status Report
and Response to Respondent's Motion to Dismiss.
32. On or about March 5, 1998, petitioner's
counsel sought to withdraw from this case due to
petitioner's lack of cooperation with him.
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