Eitel-McCullough, Inc. v. Commissioner
Opinion
Lead Opinion
On August 13, 1948, petitioner, EitelMcCullough, Inc., petitioned this court for review of a decision of the Tax Court. 1 The petition was filed with the clerk of the Tax Court, as required by paragraph 1 of our Rule 31. 2 Paragraph 2 of our Rule 31 has not been complied with. Petitioner has not filed the designation required by subdivision (a) of Rule 75 of the Federal Rules of Civil Procedure, 28 U.S.C.A., or taken any of the other steps mentioned in Rule 75. Consequently, the record on review has not been transmitted or prepared for transmission to the clerk of this court. The time for such transmission expired on September 22, 1948.
On May 11, 1949, respondent, the Collector of Internal Revenue, moved this court to docket the petition and for an order requiring petitioner to show cause why it should not be dismissed. Notice of the motion was served on petitioner, and the motion was heard on May 27, 1949. Petitioner, appearing by counsel, opposed the motion, but showed no valid excuse for its failure to comply with paragraph 2 of our Rule 31.
The motion to docket the petition is granted, and the petition is dismissed.
See 9 T.C. 1132 .