Pasadena ENT Clinic, P.A. - Page 9

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               We next address petitioner's motion to reopen the record.              
          Petitioner asks the Court to reopen the record in the hearing on            
          respondent's motion to allow it to introduce a copy of a letter             
          to Dr. Izen from an attorney in the Office of the Secretary of              
          State of Texas.  The letter suggests that if certain measures               
          were taken, the dissolution of petitioner would be set aside, and           
          petitioner's existence would be reinstated as of December 17,               
          1984.                                                                       
               Not only does this document contain hearsay, but by                    
          obtaining the letter only after the hearing on the motion in this           
          case, petitioner has not shown due diligence.  See Haydon v.                
          Commissioner, T.C. Memo. 1991-42.  Further, as petitioner admits            
          in its motion to stay proceedings (discussed below), there has              
          been no reinstatement.  Absent a retroactive reinstatement,                 
          admission of the proffered document would have no effect on the             
          outcome of our decision on respondent's motion.  For all the                
          above reasons, we will deny petitioner's motion to reopen the               
          record.                                                                     
               Petitioner moves in its most recent motion to, in effect,              
          indefinitely continue consideration of respondent's motion until            
          it can obtain a declaratory judgment against the State of Texas             
          that it has a right to reinstatement of its charter for the                 
          period 1984 through 1995.                                                   
               The decision to continue consideration of a motion lies in             
          the sole discretion of the Court and will not be set aside absent           




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