Court of Appeals for the Fifth Circuit January 22, 1991, 90-4430 (Betty Ann Ferguson v. Commissioner of Internal Revenue)

PER CURIAM:

Betty Ann Ferguson appeals the Tax Court’s dismissal of her petition for Lack of prosecution after she refused to swear or affirm at a hearing. We find the Tax Court’s failure to accommodate her objections inconsistent with both Fed.R.Evid. 603 and the First Amendment and reverse.

I.

This First Amendment case ironically arose out of a hearing in Tax Court.