Cedric K. and Madelyn D. Nunn - Page 13




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          Court found Mr. Nunn’s testimony to be lacking in credibility and           
          not forthright.                                                             
                                       OPINION                                        
          1.  Respondent’s Motion To Dismiss                                          
               At trial, respondent requested that the Court grant the                
          motion to dismiss for failure to properly prosecute on the basis            
          of the following: (1) Petitioners did not cooperate during                  
          informal pretrial discovery; (2) petitioners refused to sign a              
          stipulation of facts; (3) petitioners did not submit organized              
          documents despite repeated requests to do so by respondent; (4)             
          petitioners violated the Court’s order dated February 5, 2001,              
          requiring petitioners’ documents to be submitted to respondent in           
          an organized fashion; (5) petitioners presented a baseless                  
          argument that the Federal income tax is unconstitutional; and (6)           
          petitioners failed to present a case on the merits.                         
               The Court may dismiss a case at any time and enter a                   
          decision against the petitioner for failure to (1) properly                 
          prosecute the case, (2) comply with the Rules, (3) comply with an           
          order of the Court, or (4) for other cause which the Court deems            
          sufficient.  Rule 123(b).  Dismissal may properly be granted                
          where the party’s failure to comply is due to willfulness, bad              
          faith, or fault.  Dusha v. Commissioner, 82 T.C. 592, 599 (1984).           
               We find that petitioners failed to cooperate with                      
          respondent, failed to comply with the Rules, and failed to comply           






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