Walter Van Eck and Friedgard Van Eck - Page 7

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          made it virtually impossible for the Court to verify any of their           
          proposed findings that were objected to by respondent, and                  
          because they have violated Rule 151(e)(3), the Court, in making             
          its findings, has disregarded all of petitioners' proposed                  
          findings to which respondent has objected.                                  
               Respondent's briefs comply with Rule 151.  In respondent's             
          opening brief, respondent makes proposed findings of fact.  In              
          petitioners' answering brief, petitioners object to many of                 
          respondent's proposed findings of fact and provide alternatives             
          thereto.  The section of petitioners' answering brief entitled              
          "Petitioners' Response to Respondent's Proposed Findings of Fact"           
          is 64 pages long and contains both objections and alternatives.             
          That section contains no citations to the record, either in                 
          support of objections or in support of alternatives.  Following             
          that section of petitioners' answering brief is a section                   
          entitled "Argument", the first subsection of which is entitled              
          "The Proposed Findings of Fact".  That subsection purports to               
          deal with both respondent's proposed findings of fact and                   
          petitioners' "alternate" proposed findings of fact.  That                   
          subsection is 751 pages long.  It in no way complies with the               
          instruction of Rule 151(e)(3) that proposed findings of fact                
          "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."  While the subsection does make reference             
          to the record, in some cases those references are incomplete                

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