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EVANS v. COMMISSIONER OF INTERNAL REVENUE

No. 12324.

222 F.2d 922 (1955)

Jay C. and Sarah C. EVANS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

May 6, 1955.

Attorney(s) appearing for the Case

Jay Evans, Nashville, Tenn., for petitioners.

H. Brian Holland, Daniel A. Taylor, Donald P. Herzog, Rollin H. Transue, Ellis N. Slack, Alonzo W. Watson, and Carolyn Just, Washington, D. C., for respondent.

Before MARTIN, MILLER and STEWART, Circuit Judges.

PER CURIAM.

In this proceeding the petitioners ask us to set aside the Tax Court's order dismissing their petition for failure properly to prosecute pursuant to the Rules of Practice of the Tax Court, and to set aside said court's subsequent denial of petitioners' motions to vacate its said order of dismissal.

It appears that the petitioners conspicuously failed to follow the Rules of Practice of the Tax Court, 26 U.S.C.A. following § 1111, in the preparation...

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