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1991. The answer explained that respondent “erroneously
calculated the profit per pound of marijuana at $200.00, rather
than $400.00 per pound”, with the result that the unreported
income from marijuana sales should be $170,000 for each year.
In due course, the case was set for trial at trial sessions
commencing February 14, 2000; January 8, 2001; January 14, 2002;
and November 18, 2002. The case was consecutively continued on
the first two occasions by motions from petitioner. On the
latter two occasions, motions to continue were filed by
respondent. Each motion was based on petitioner’s incarceration.
In respondent’s motion to continue the case from the November 18,
2002, session, it was represented that petitioner’s “expected
release date is April 24, 2008.” None of the motions indicated
any attempt by either party to secure petitioner’s presence at
trial of this matter. None of the motions reflected any efforts
by the parties to preserve evidence for trial, although there was
some indication of attempts to compromise petitioner’s liability
based on his claimed indigence. In view of the unreasonableness
of deferring trial until 2008 or later with the probable loss of
evidence necessary for a determination on the merits,
respondent’s motion to continue from the November 18, 2002,
session was denied.
The case was called for trial in Richmond, Virginia, on
November 18, 2002. Neither petitioner nor any representative for
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