- 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 andPage: 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