Walter Van Eck and Friedgard Van Eck - Page 6

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          follow our Rules carefully as to the form and content of their              
          briefs.  Rule 151 concerns itself with briefs.  Paragraph (e) of            
          that Rule addresses the form and content of briefs, and directs             
          that all briefs shall contain certain information.  Subparagraph            
          (3) of paragraph (e) directs that all briefs shall contain the              
               Proposed findings of fact (in the opening brief or                     
               briefs), based on the evidence, in the form of numbered                
               statements, each of which shall be complete and shall                  
               consist of a concise statement of essential fact and                   
               not a recital of testimony nor a discussion or argument                
               relating to the evidence or the law.  In each such                     
               numbered statement, there shall be inserted references                 
               to the pages of the transcript or the exhibits or other                
               sources relied upon to support the statement.  In an                   
               answering or reply brief, the party shall set forth any                
               objections, together with the reasons therefor, to any                 
               proposed findings of any other party, showing the                      
               numbers of the statements to which the objections are                  
               directed; in addition, the party may set forth                         
               alternative proposed findings of fact.                                 
               Petitioners have filed both an opening brief and an                    
          answering brief, as has respondent.  Petitioners' opening brief             
          fails to comply with Rule 151.  In particular, it fails to comply           
          with paragraph (e)(3) thereof.  Following the heading                       
          "Petitioners' Proposed Findings of Fact" are 61 unnumbered pages,           
          containing petitioners' proposed findings of fact.  In support of           
          their proposed findings of fact, petitioners fail to provide any            
          references to either the trial transcript, exhibits, or                     
          stipulated facts.  In her answering brief, respondent objects to            
          many of petitioners' proposed findings of fact as not being                 
          supported by evidence in the record.  Because petitioners have              

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