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a motion to dismiss (the motions to dismiss) and denied.3 In
those motions, petitioners reiterated their claims that we lack
jurisdiction and stated that they wished to withdraw their
petitions: “Petitioner hereby gives Notice of WITHDRAWAL of the
petition for review by the United States Tax Court. This Notice
of Withdrawal of petition makes moot, voids, and cancels all
proceedings previously scheduled by this Court for action upon
the petition filed in error.”
Trial Session
These cases were called from the calendar at the Court’s
trial session commencing on Monday, December 3, 2001, in Houston,
Texas. On Friday, November 30, 2001, an employee of the Court
Clerk’s Office contacted petitioners and reminded them that they
were expected to appear at the call of the calendar on Monday,
December 3. When, on that date, the cases were called from the
calendar, petitioners failed to appear. Counsel for respondent
appeared and announced ready for trial. The Court set the cases
for trial on Tuesday, December 4, 2001, at 9:00 a.m., and
directed the deputy trial clerk to contact petitioners by
telephone and notify them of the date and time of the trial.
When the cases were recalled from the calendar on December 4, for
3 To the extent petitioners were relying on grounds other
than jurisdiction, a decision dismissing the proceedings would
have been considered a decision sustaining the deficiencies
determined by respondent. See sec. 7459(d). Since we did not
believe that was the result petitioners intended, we denied the
motions to dismiss.
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