Tamaki Foundation - Page 12




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          disclosing the requested information.  Petitioner has completely            
          failed to establish its entitlement to tax-exempt status.                   
               We also note that petitioner has failed to prosecute its               
          case properly.1  Petitioner failed to file a brief, as ordered by           
          the 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 Larry D.              
          Bowen Family Found. v. Commissioner, T.C. Memo. 1999-149, wherein           
          we reached the same result based on an administrative record that           
          was virtually identical to the administrative record at hand; as            


               1 Petitioner's representative, Mr. Tully, is no stranger to            
          litigation.  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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