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deductions, additions to tax under section 6651(a), and
accuracy-related penalties under section 6662(a). The Court
calendared the resulting case for trial on the Court’s regular 2-
week session in San Diego, California, commencing on October 20,
2003 (regular San Diego session), and notified the parties of
this action on May 22, 2003. Montgomery did not prepare to try
petitioners’ case at the regular San Diego session but assured
Ms. Keil that he would cause the case to be continued until the
spring of 2004. Early in October 2003, Ms. Keil called
Montgomery to ask him about the scheduled trial, and she inquired
into whether he was going to prepare petitioners for it. He
reiterated that he was going to have the case continued, and he
asked Ms. Keil to give him a good reason to continue the case.
He added that the case was not ready to be tried during the
regular San Diego session.
Pursuant to Montgomery’s request, petitioners presented him
with a two-sentence letter from a medical doctor stating that “I
am treating Mr. Keil for an episode of Major Depression. He is
being treated with an antidepressant, Paxil, and cognitive
psychotherapy”. Montgomery attached this letter to a motion for
continuance. In relevant part, he asserted in that motion that
Mr. Keil was suffering from depression and that Mr. Keil was
critical to petitioners’ case because he was more actively
involved with the business’s income and expenses than was Ms.
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