- 3 -
The following is a chronological summary of the history of
these cases.
On August 15, 2000, petitioners filed a petition in docket
No. 8747-00 (Case I) alleging that respondent erred in
determining deficiencies in income tax and penalties for 1992,
1993, and 1994. By an April 10, 2001, notice of trial, Case I
was set for trial on September 10, 2001, in Denver, Colorado.
On August 10, 2001, petitioners moved for a continuance on
the grounds that petitioner Hook had learned during June 2001,
that petitioner Smith (to whom petitioner Hook was married) was
having an extramarital affair, and, as a result, they were living
separately and not communicating. Petitioner Hook also stated,
in the continuance motion, that she recognized “that continuances
of trial dates are not routinely granted” and that additional
time would permit petitioners “to prepare this case and be in a
position to present it to the Court.”
Respondent objected to a continuance, explaining that
petitioners, during the pretrial period, including the time prior
to petitioner Hook’s June 2001 revelation, had been uncooperative
and avoided any meetings with the Appeals officer or respondent’s
counsel, as required by the Court’s standing pretrial order and
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011