David Lee Smith and Mary Julia Hook - Page 16

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          different debilitating illnesses which they alleged made them               
          unable to appear for the longstanding trial date.  We must note             
          that petitioners alleged that the onset of their physical                   
          conditions began more than 2 weeks prior to the trial session.              
          It is also quite curious and hugely coincidental, that both                 
          petitioners contracted laryngitis, in addition to their                     
          debilitating illness, so that they were “conveniently” unable to            
          orally communicate with the Court.                                          
               Although petitioner Hook has filed some responses to the               
          Court’s Orders and/or respondent’s inquiries of petitioners,                
          petitioner Smith has not responded to any orders, notices, or               
          inquiries.6                                                                 
               “There must come a time when even at some risk of error, a             
          court is justified in accepting as conclusive a series of                   
          apparent subterfuges.”  Freedson v. Commissioner, 565 F.2d at 955           

               6 Respondent’s counsel pointed out that petitioner Smith has           
          been sanctioned by other courts.  In particular, the Court of               
          Appeals for the Tenth Circuit stated that                                   
                    Mr. Smith has a long history with this court                      
               marred by repetitive, frivolous filings and general                    
               abuse of the judicial process.  This well-documented                   
               course of misconduct began during his tenure as a                      
               practicing attorney, prompting the imposition of                       
               numerous monetary sanctions, his suspension from Tenth                 
               Circuit practice, and ultimately his disbarment by this                
               court.   * * *                                                         
          Howard v. Mail-Well Envelope Co., 150 F.3d 1227, 1231 (10th Cir.            
          1998).  The Court of Appeals also noted that Mr. Smith had been             
          disbarred by the U.S. Supreme Court.  See In re Disbarment of               
          Smith, 516 U.S. 984 (1995).                                                 





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