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multiplied the proceedings in these cases unreasonably
and vexatiously, Joe Alfred Izen, Jr., shall pay
personally the excess costs, expenses, and attorney’s
fees reasonably incurred because of his conduct in
these cases. * * *
The Order also provided that, at the time of trial in Houston on
December 4, 2000, respondent would present evidence as to the
excess costs, expenses, and attorney’s fees reasonably incurred
because of the conduct of Izen by which he multiplied the
proceedings unreasonably and vexatiously.
Although, in seeking various delays throughout these cases,
Izen has represented that he had trial commitments in Seattle,
Washington; San Diego, California; Portland, Oregon; Denver,
Colorado; Cleveland, Ohio; Salt Lake City, Utah; Chicago,
Illinois; Phoenix, Arizona; and various places in Texas, and
notwithstanding Johnson’s claims that she could not appear at
trial because of illness, Johnson never sought to change the
place of trial to Indianapolis, closer to her home in Indiana.
Instead, on or about November 17, 2000, Izen sent to the Court
and to respondent a motion for leave to take Johnson’s deposition
“under Rule 75”. The motion was returned unfiled because it was
untimely and improper under the Court’s Rules. (There was no
attempt to comply with Rule 81, dealing with depositions to
perpetuate testimony.) Respondent served a notice of objection
on Johnson, pointing out noncompliance with the Tax Court Rules
and inadequate notice to respondent.
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Last modified: May 25, 2011