Leslie R. Barth - Page 12
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By Order served November 4, 1994, the cases were set for
trial in New York City on April 3, 1995. The parties were
ordered to submit on or before March 3, 1995, trial memoranda
setting forth a discussion of the issues remaining to be tried
and the legal authorities relied on by the parties, identifying
each witness to be called at trial with a brief summary of the
anticipated testimony of such witness, and other matters. The
Order stated: "Witnesses who are not identified in the trial
memorandum will not be permitted to testify at the trial without
leave of the Court upon sufficient showing of cause." The
requirement of the trial memorandum had been included in the
Standing Pre-Trial Order served with each prior notice of trial,
but petitioner never submitted a trial memorandum.
The Order served November 4, 1994, also required the filing
of a stipulation of facts on or before March 3, 1995. Ms. Barth
and respondent entered into a Second Stipulation of Facts,
attaching a variety of records showing receipt by petitioner of
amounts determined by respondent to be unreported income and
attaching various tax returns filed for entities controlled by
petitioner over a period of time. Petitioner failed to cooperate
with respondent and Ms. Barth's counsel with respect to this
stipulation of facts.
On December 5, 1994, respondent's request for admissions was
filed, reflecting service on petitioner on December 2, 1994.
Petitioner did not respond to the request for admissions.
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