Rosa Janus - Page 3

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          because petitioner had failed to cooperate in the stipulation               
          process and respondent was not prepared to try the case without a           
          stipulation of facts.  This Court had earlier participated in an            
          extended pretrial conference to help the parties reach agreement            
          on at least a minimal stipulation, but petitioner refused to                
          stipulate even the most basic facts.  Petitioner's refusal to               
          stipulate undisputed facts was consistent with a purpose of                 
               On September 6, 1994, after consolidation of these cases,              
          respondent filed a motion for order to show cause under Rule                
          91(f) why proposed facts in evidence should not be accepted as              
          established.  A proposed stipulation of facts and exhibits in               
          support thereof was attached to respondent's motion.                        
          Respondent's motion for order to show cause was granted.                    
          Petitioner filed a response, setting forth frivolous objections.            
          At the hearing pursuant to the order to show cause, petitioner              
          offered nothing of merit to refute respondent's proposed                    
          stipulation of facts.  Respondent's order to show cause then was            
          made absolute, and the Court ordered that the facts and evidence            
          set forth in respondent's proposed stipulation of facts with                
          attached exhibits are deemed admitted for purposes of these                 
          consolidated cases, with two exceptions.  Paragraph 28 of the               
          proposed stipulation of facts, concerning Activity Code 532, was            
          deleted from the stipulation, and an additional document, a                 
          portion of the Internal Revenue Manual in effect on November 15,            

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