- 9 -
enter their stipulated decision. Intervenor has failed to
allege, however, specific facts which would show “an intentional
plan of deception designed to improperly influence the Court in
its decision”, as necessary to show fraud on the Court. Abatti
v. Commissioner, 86 T.C. 1319, 1325 (1986), affd. 859 F.2d 115
(9th Cir. 1988). To the contrary, when the parties filed the
stipulation of settled issues at the calendar call, respondent’s
counsel expressly advised the Court that intervenor was not in
agreement. Intervenor’s allegations do not suggest that
respondent and petitioner engaged in any wrongdoing by entering
into a stipulation of settled issues or made any
misrepresentation to him about the settlement.
In conclusion, intervenor has failed to prosecute this case
properly or to comply with this Court’s Rules and orders. He has
raised no valid objection to respondent’s motion for entry of
decision. Accordingly, we shall dismiss intervenor for lack of
prosecution and grant respondent’s motion for entry of decision.
An appropriate order and
decision will be entered.
Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: November 10, 2007