- 3 -
(4) Is petitioner liable for 1989 and 1990 for the addition
to tax under section 6651(a)(1)? We hold that he is.
(5) Is petitioner liable for the years at issue for the
accuracy-related penalty under section 6662(a)? We hold that he
is to the extent stated herein.
FINDINGS OF FACT3
Some of the facts have been stipulated and are so found.4
3 Unless otherwise indicated, our findings of fact pertain to
the years at issue.
4 Petitioner contends for the first time on brief (1) that, when
this case was called for trial, respondent changed the position
which she set forth in the stipulation of facts (stipulation)
that the parties had lodged before trial with respect to certain
exhibits of petitioner that were attached to that stipulation and
which related to his claims for certain charitable contributions,
business expenses, nonbusiness bad debts, and long-term capital
losses and (2) that respondent therefore violated the terms of
that stipulation, thereby resulting in an injustice to peti-
tioner. We disagree. The stipulation contained respondent's
evidentiary objections and/or statements of position with respect
to the stipulated exhibits of petitioner. Respondent expressly
stated therein that, in stipulating that petitioner was attaching
certain exhibits to the stipulation, respondent does not stipu-
late that petitioner is entitled to any of the claimed items to
which the exhibits of petitioner relate. Certain other portions
of the stipulation and the exhibits of petitioner attached
thereto were not clear to the Court, and at the beginning of the
trial of this case the Court asked (1) respondent to clarify
certain statements in the stipulation about respondent's position
regarding the exhibits of petitioner that were attached to the
stipulation, (2) the parties to clarify certain other statements
about certain of those exhibits, and (3) the parties to address
respondent's evidentiary objections to certain of those exhibits.
The Court then (1) ruled on respondent's evidentiary objections
and excluded certain portions of the stipulation and the exhibits
of petitioner that were attached thereto and (2) received into
evidence and made a part of the record in this case the remaining
portions of the stipulation and the exhibits that were attached
thereto.
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