- 9 - 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 absentPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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