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2the Court and required by Rule 151, and it has failed to explain
its failure to do so. We have previously treated such inaction
by a party as an abandonment of those issues not addressed. See
Calcutt v. Commissioner, 84 T.C. 716, 721 (1985). We also have
held that the failure to file a brief may justify the dismissal
of all issues as to which a taxpayer has the burden of proof.
See Stringer v. Commissioner, 84 T.C. 693, 708 (1985), affd.
without published opinion 789 F.2d 917 (4th Cir. 1986).
We sustain respondent's determination. See also Tamaki
Found. v. Commissioner, T.C. Memo. 1999-166; Tate Family Found.
v. Commissioner, T.C. Memo. 1999-165; Larry D. Bowen Family
Found. v. Commissioner, T.C. Memo. 1999-149, wherein we reached
the same result based on administrative records that were
virtually identical to the administrative record at hand; as is
true with the case here, Mr. Tully also organized the
1(...continued)
litigation. In addition to the cases cited in the last paragraph
of this memorandum opinion, he has filed cases in this Court on
at least three prior occasions, see Tully v. Commissioner, an
Order of this Court dated Jan. 8, 1998 (dismissing the case for
failure to prosecute), vacated and remanded without published
opinion 164 F.3d 631 (9th Cir. 1998) (with instructions to
dismiss petition for lack of jurisdiction); Tully v.
Commissioner, T.C. Memo. 1997-310, on appeal (9th Cir., July 29,
1997); Oliver Family Found. v. Commissioner, T.C. Memo. 1997-220,
he has prosecuted or is prosecuting the appeal of two of these
cases before the Court of Appeals for the Ninth Circuit, and he
prosecuted one case before a Federal District Court, see Tully v.
Kaply, 81 AFTR 2d 98-2125 (C.D. Cal. 1998).
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