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exhibits are incorporated herein by this reference. Some of
respondent's proposed findings of fact have been conceded by
petitioner and, accordingly, are so found.2
At the time of trial, petitioner was an attorney admitted to
practice law in the State of New York. From 1974 through the
time of trial, petitioner was employed by the New York State
Department of Law. In 1980 petitioner resided in New York City
with his sister, Hester Sutherland, and Hester's minor daughter,
Maude. Sometime in the early 1980's, petitioner moved to 142
Romaine Avenue, Jersey City, New Jersey. Hester and Maude moved
2 In part, Rule 151 provides as follows:
RULE 151. BRIEFS
* * * * * * *
(e) Form and Content: * * *
* * * * * * *
(3) * * * In an answering or reply brief, the party
shall set forth any objections, together with the
reasons therefor, to any proposed findings of any other
party, showing the numbers of the statements to which
the objections are directed; in addition, the party may
set forth alternative proposed findings of fact.
In the instant case, respondent filed an opening brief,
petitioner filed an answering brief, and respondent filed a reply
brief. The answering brief fails to set forth objections to the
proposed findings of fact set forth in the opening brief.
Accordingly, we must conclude that petitioner has conceded
respondent's proposed findings of fact as correct except to the
extent that petitioner's proposed findings are clearly
inconsistent therewith. See Fein v. Commissioner, T.C. Memo.
1994-370 n.1; Estate of Stimson v. Commissioner, T.C. Memo. 1992-
242; Cunningham v. Commissioner, T.C. Memo. 1989-260 n.6.
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