Recently, the Tax Court dismissed a case for lack of prosecution.  The Appeals Court affirmed the Tax Court’s ruling because  no relevant arguments were made.  The taxpayer had recently became the heir to a sizable amount of money; however the estate owed transfer taxes based on its size and previously made taxable gifts.  The taxpayer made absolutely ludicrous arguments and requests.  To illustrate the level of contempt he had for the court, the court record showed that the taxpayer requested that the court be tested for a relatively common viral disease.  

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