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Casey v. Commissioner

T.C. Memo. 2004-228 (2004)

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Casey v. Commissioner

United States Tax Court
T.C. Memo. 2004-228 (2004)

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Facts

Benedict John Casey (plaintiff) filed a petition against the Internal Revenue Service (IRS) (defendant) challenging the IRS’s assessment of taxes. Prior to trial, Casey failed to comply with counsel for the IRS’s requests for information, and he failed to comply with formal discovery attempts even after the court ordered that he comply. Casey failed to cooperate in trial preparation and sent counsel for the IRS vexatious and childish letters and drawings. During trial, Casey moved for sanctions against the attorney for the IRS, asserting that counsel’s communications were vexatious and that counsel burdened him with excessive paperwork.

Rule of Law

Issue

Holding and Reasoning (Thornton, J.)

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Casebooks

Tax Practice and Procedure

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