- 13 - 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 complyPage: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
Last modified: May 25, 2011