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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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