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7. Paragraph 152 of the Stipulation of Facts
Respondent objected in the stipulations on grounds of rele-
vance to the admission of paragraph 152 of the parties' stipula-
tion of facts.60 On brief, respondent restates that objection.
We conclude that paragraph 152 of the stipulations is rele-
vant to petitioner's constitutional and abuse of discretion
claims. Consequently, we unconditionally admit that paragraph of
the stipulations into evidence and make it a part of the record
in these cases.
C. Respondent's Motion To Compel
Production of Documents
Petitioner contends that the Court erred in granting respon-
dent's motion to compel production of certain documents (motion
to compel) that respondent had sought to discover under Rule 72.
In response to that motion, petitioner denied having possession,
custody, or control of those documents. He argues that his
denial was sufficient to prevent the Court from granting respon-
dent's motion to compel and that the Court erroneously placed on
59(...continued)
discretion claims in these cases.
60 Paragraph 152 of the stipulations provides:
After making reasonable inquiry of the Office of As-
sociate Chief Counsel (International), the Office of
the Assistant Commissioner (International), the Office of Western
Regional Counsel, and the San Francisco District Office, respon-
dent has not discovered any unagreed case in the Examination
Division or docketed case other than these cases and the case of
Fu Investment Company v. Commissioner, Docket No. 13306-92, in
which Rev. Rul. 87-89 has been applied retroactively. * * *
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