Stephen V. Talmage - Page 8

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          present documentary evidence to substantiate his alleged                    
          deductions.                                                                 
               On November 6, 1995, at the calendar call of the Court's               
          Columbia, South Carolina, trial session, respondent filed two               
          motions, a Motion To Dismiss For Lack Of Prosecution and a Motion           
          For Sanctions Under I.R.C. Section 6673(a).                                 
               Petitioner appeared pro se at the calendar call and                    
          proffered a "Statement of Legal Claims", setting forth the                  
          arguments we discuss infra.  Petitioner refused to support his              
          claims about business expenses and itemized deductions.  He said            
          that he was exclusively interested in pursuing his legal                    
          arguments about section 83 on appeal.  In response to our                   
          question whether he had any documentation to support his                    
          deductions, petitioner stated in open court: "I will concede all            
          of the facts of the case today if they can show me how to comply            
          with section 83".  We told him that we would file his "Statement            
          of Legal Claims" as a motion for summary judgment.                          
               On November 17, 1995, this Court filed what petitioner                 
          described in his covering letter as a "graduated package" of four           
          motions, consisting of (1) Petitioner's Motion to Strike                    
          Respondent's Motion for Sanctions, (2) Petitioner's Motion to               
          Deny Respondent's Request for Sanctions, (3) Petitioner's Motion            
          to Strike Respondent's Motion to Dismiss for Lack of Prosecution,           
          and (4) Petitioner's Motion to Deny Respondent's Motion to                  
          Dismiss for Lack of Prosecution.                                            




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