Laurel Ann Curtis - Page 3

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               Unless otherwise noted, all section references are to the              
          Internal Revenue Code in effect for the years in issue, and all             
          Rule references are to the Tax Court Rules of Practice and                  
               Petitioner filed a petition on June 22, 1995.  At that time            
          petitioner resided in Portland, Oregon.  In the petition,                   
          petitioner states the basis of her disagreement with respondent             
          for each year in issue.  Petitioner claims that respondent has              
          attributed to her more income than she has earned and has allowed           
          her far less expense than she has incurred and is allowed to                
          deduct.  In the petition, petitioner states that the relevant               
          notices of deficiency are attached thereto.  In the answer,                 
          respondent denies for lack of knowledge that complete copies of             
          the notices of deficiency are attached to the petition.  There              
          are four separate pages attached to the petition, each dated                
          March 20, 1995, each titled “NOTICE OF DEFICIENCY”, and each                
          setting forth the amounts of deficiencies and penalties                     
          (additions to tax) for two or more of the years in issue.  Each             
          page carries at the bottom the notation “(continued next page)”,            
          but no additional pages are attached to the petition.                       
               Prior to the trial in this case, which was held in Portland,           
          Oregon, on May 21, 1996, petitioner filed, among other motions, a           
          motion to dismiss, a motion for sanctions against respondent for            
          failure to litigate in good faith, and a motion for continuance             

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