In Uncategorized on 05/03/2017 at 16:31

This is a very rare occurrence in Tax Court. I can remember only one prior instance, as to which see my blogpost “The Carousel Is Closed,” 10/10/14, anent the mystery fact witness in the great Amazon case. In fact, Tax Court even issued a press release on that occasion.

So when I was scrolling and scraping through today’s post-Big Bang flotsam, in search of blogfodder when neither opinion nor designated hitter swam into my ken, I was surprised to find Charlotte Dow Manning, Docket No. 3393-16, filed 5/3/17.

Charlotte gave Judge Chiechi a most unusual motion.

“…this case was called from the calendar for the Trial Session of the Court at Boston, Massachusetts. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and filed with the Court a motion to dismiss for lack of prosecution…. The Court orally indicated that respondent’s motion would be granted.

“…this case was recalled. Petitioner and counsel for respondent appeared and were heard. Petitioner then orally moved to seal the record and to vacate the courtroom….” Order, at p. 1.

Not even the great Jeff Bezos asked for the whole record to be sealed. And he asked for an empty courtroom in advance.

Judge Chiechi was not amused.

After Charlotte refused to sign the Rule 91(f) stip of agreed facts, to which three exhibits were attached (and Judge Chiechi made special mention of the three exhibits), Judge Chiechi tosses Charlotte’s petition for want of prosecution.

And Judge Chiechi doesn’t vacate the courtroom.


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