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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
delay.
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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