WILLIAMS v. COMMISSIONER

Docket No. 16771-98.

119 T.C. 276 (2002)

119 T.C. No. 17

JIMMIE L. WILLIAMS AND ANNIE W. WILLIAMS, DECEASED, JIMMIE L. WILLIAMS, PERSONAL REPRESENTATIVE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 12, 2002.


Attorney(s) appearing for the Case

Jimmie L. Williams, pro se.

Michael W. Berwind, for respondent.


OPINION

GERBER, Judge:

Respondent moved to dismiss this case for lack of prosecution and for sanctions to be imposed on Jimmie L. Williams (hereinafter petitioner). Respondent points out that petitioner has been unresponsive to requests to settle or engage in pretrial preparation in accord with this Court's Rules and orders. Respondent also contends that petitioner intentionally and unnecessarily delayed and protracted this proceeding and that a section...

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