116 T.C. No. 10
UNITED STATES TAX COURT
SHIRLEY L. JOHNSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
NJSJ ASSET MANAGEMENT TRUST, SHIRLEY L. JOHNSON, TRUSTEE,
Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 6452-99, 6453-99. Filed February 27, 2001.
Held: Petitions by J, individually and as
trustee, are dismissed for lack of prosecution.
Attorney’s fees are awarded under I.R.C. sec.
6673(a)(2) against petitioners’ counsel, who multiplied
the proceedings unreasonably and vexatiously.
Joe Alfred Izen, Jr., and Jane Afton Izen, for petitioners.
Christina D. Moss, Elizabeth Girafalco Chirich, and
Marion S. Friedman, for respondent.
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