David Lee Smith and Mary Julia Hook - Page 3

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               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             











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