Ralph Freedson v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding the Tax Court had discretion to dismiss the taxpayers’ case because of their continued uncooperativeness in producing discovery and unpreparedness to present their case at trial
• motion under Rule 123(b) granted where taxpayer used a variety of stalling tactics, sought and was granted two trial continuances over a period of 3 years, and appeared unprepared for trial

Source: CourtListener parenthetical corpus (CC0).