-8-
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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