MatrixInfoSys Trust - Page 6




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          requests for admissions of fact.  Petitioner alleged that                   
          respondent had failed to show that petitioner had received                  
          taxable income.  He contended that there was no evidence to                 
          support the determination; therefore, the determination was                 
          arbitrary and erroneous, and the burden of proof shifted to                 
          respondent.  On August 30, 2000, we summarily dismissed                     
          petitioner’s claims.  On August 31, 2000, respondent filed his              
          response to petitioner’s request for admissions of fact.  On                
          September 5, 2000, because petitioner had failed to respond to              
          respondent’s discovery requests, respondent filed a motion to               
          compel responses to respondent’s interrogatories.  On                       
          September 6, 2000, we granted respondent’s motion and ordered               
          petitioner to make full, complete, and responsive answers on or             
          before September 18, 2000.  We warned petitioner that failure to            
          comply with the Court’s order could lead to sanctions under Rule            
          104, including dismissal of the case and entry of a decision                
          against him.  On September 19, 2000, respondent received                    
          petitioner’s responses, but they were evasive and incomplete.               
               D.   Motion To Dismiss and October 16, 2000, Trial                     
               On October 2, 2000, respondent filed a motion to dismiss for           
          failure properly to prosecute and for a penalty under section               
          6673 with regard to petitioner’s case.  On October 16, 2000,                
          petitioner filed an opposition to respondent’s motion, a response           
          to respondent’s request for admissions, and a motion to withdraw            






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