The appellants brought a motion to allow their appeals and vacate the reassessments on the basis of abuse of process and breach of procedural fairness.
The original trial judge retired before rendering a decision, and the Court offered the parties the option of a new trial or a judgment based on the record.
The appellants argued the delay and the proposed options constituted an abuse of process.
The Tax Court dismissed the motion, finding it lacked jurisdiction to vacate reassessments based on the Court's own processes and that the delay was not inordinate.
The Court ordered that judgment on the merits be rendered on the basis of the record.
