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Preliminary Matters
Respondent has made a general objection to petitioner's
brief. At the close of trial, we directed the parties to file
briefs. Rule 151(e) addresses the form and content of briefs and
directs that all briefs shall contain certain information. Rule
151(e)(3) directs that all briefs shall contain the following:
Proposed findings of fact (in the opening brief or
briefs), based on the evidence, in the form of numbered
statements, each of which shall be complete and shall
consist of a concise statement of essential fact and
not a recital of testimony nor a discussion or argument
relating to the evidence or the law. In each such
numbered statement, there shall be inserted references
to the pages of the transcript or the exhibits or other
sources relied upon to support the statement. * * *
Petitioner's opening brief fails to comply with Rule 151.
In particular, it fails to comply with paragraph (e)(3) thereof.
The section entitled "Petitioner's Proposed Findings of Fact"
contains incomplete statements and, with one exception, no
references to either the trial transcript, exhibits, or
stipulated facts.5
5 We note that petitioner's brief is defective in many
other ways. In particular, the contents and page numbers
described in the Table of Contents do not match the section
titles and page numbers in the body of the brief. In addition,
petitioner's brief does not include a statement of the nature of
the controversy and the tax involved as required by Rule
151(e)(2). Further, petitioner's brief also fails to include a
concise statement of the points on which petitioner relies as
required by Rule 151(e)(4). In addition, we note that
(continued...)
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