- 8 -
documents were initially provided to respondent by petitioner.3
Fundamental fairness dictates that respondent be allowed the
opportunity to offer into evidence these documents which
respondent claims will refute petitioner's position. See Moretti
v. Commissioner, 77 F.3d 637, 644 (2d Cir. 1996). Where, as in
this case, a party has shown good cause for any failure to comply
with this Court's standing pretrial order, we may excuse such
noncompliance. Accordingly, we shall overrule petitioner's
objection to the admission of Exhibits AD and AG and deny
petitioner's motion in opposition to admission of documentary
evidence as it relates to those exhibits.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and attached exhibits are incorporated
herein by this reference. At the time the instant petitions were
filed, Patricia L. Vestal, the personal representative of the
Estate of Birnie M. Davenport, resided in Tulsa, Oklahoma.
Birnie, decedent, died at the age of 85 on February 6, 1991,
in Tulsa, Oklahoma. Decedent died testate. Decedent's last will
and testament was admitted to probate on April 4, 1991. Patricia
L. Vestal, decedent's niece, and Gordon E. Davenport and Charles
E. Botefuhr, decedent's nephews, were appointed by the probate
3 Respondent argues on brief that these documents were
originally provided by petitioner, and petitioner does not
dispute this on reply brief. We therefore conclude that these
documents were provided by petitioner.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011