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TAX COURT DOESN'T BUY 'SICK CATS' EXCUSE

November 28, 2005

We can only assume that Tax Court Judge L. Paige Marvel just isn't a cat person. She dismissed Robert Curci's case for failure to prosecute his petition. Mr. Curci blamed his failure to file timely returns and comply with court deadlines on "his responsibilities as the executor of a friend’s estate, on his providing aid to an evicted friend, and on two sick cats."

Maybe he just needed more cats.

Cite: Robert C. Curci, T.C. Memo. 2005-273.

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