David Lee Smith and Mary Julia Hook - Page 2

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          petitioners with respect to their 1992 through 1996 tax years.              
          The trial in these cases had been scheduled for the Court’s                 
          Denver, Colorado, Trial Session commencing May 12, 2003.2  These            
          cases had been set for a time and date certain of May 19, 2003.             
          On the morning of May 19, 2003, these cases were called, and                
          petitioners failed to appear.  Respondent moved to dismiss both             
          cases for petitioners’ lack of prosecution.  We shall grant                 
          respondent’s motion to dismiss for lack of prosecution, and                 
          decisions will be entered by default.  Given the serious                    
          consequences of this action, we find it appropriate to explain              
          the events in these cases.                                                  
               In the notices of deficiency for docket Nos. 8747-00 and               
          11725-02, dated May 18, 2000, and April 17, 2002, respectively,             
          respondent determined the following income tax deficiencies and             
          additions to tax for petitioners:                                           
          Docket                          Additions to Tax                            
          Number    Year   Deficiency   Sec. 6651(a)(1)   Sec. 6662                   
          8747-00   1992     $6,736          none      $1,347                         
          8747-00   1993     21,167     $7,981              4,233                     
          8747-00   1994     15,394     7,198        3,079                            
          11725-02   1995     82,929    20,325       16,586                           
          11725-02   1996     55,290    13,822       11,058                           



               2 With respect to docket No. 8747-00, the May 12, 2003,                
          setting was a continuation of a trial that had commenced during             
          spring 2002, resumed in summer 2002, and had been delayed to                
          enable the parties to incorporate and consolidate docket No.                
          11725-02, which involves subsequent tax years for the same                  
          petitioners.                                                                





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