James D. Horn - Page 14

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          other matter concerning petitioner’s 1995 Federal income tax                
               By January 12, 2001, respondent had responded to                       
          petitioner’s document requests for copies of returns and amended            
          returns of Horn Construction and Horn Enterprises for 1990                  
          through 1995, documents in respondent’s examination files for               
          petitioner for 1990 through 1993 and for petitioner’s                       
          corporations and a sole proprietorship for 1990 through 1995, and           
          documents in respondent’s files regarding the bankruptcy filings            
          of petitioner and Horn Construction.                                        
               Respondent never filed a motion for partial summary judgment           
          in this case.  However, respondent did file a motion to sever and           
          try separately the threshold issue of whether petitioner’s income           
          tax liabilities for 1990 through 1993 were properly before the              
          Court.  On January 25, 2001, petitioner filed his opposition to             
          respondent’s motion to sever:  Petitioner opposed the severance             
          on the following grounds:                                                   
               there may be some overlapping testimony on both his                    
               [mental] condition and the underlying tax issues * * *.                
               HORN has not received from the IRS the documents he                    
               needs to prove his case and will probably need                         
               additional time beyond March 5, 2001 to adequately                     
               prepare for trial.                                                     
                         *     *     *     *     *     *    *                         
                    Wherefore, HORN requests that the Court not grant                 
               this motion but that the court grant a continuance so                  
               that HORN can file the appropriate motion to force the                 
               IRS to provide the information he needs to prepare his                 
               case.  Numerous records, including bank statements,                    

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