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value to attribute to this fact. We are not convinced that it
added more than a minimal amount, if any.
Petitioner criticizes Pietka's assumption that petitioner
paid all of the expenses including real estate taxes. However,
petitioner did not prove otherwise. Mr. Cummings' testimony that
he paid the real estate taxes differs from his testimony in a
prior unrelated case before the Oregon Tax Court. In the Oregon
Tax Court case, Mr. Cummings testified that petitioner paid the
real estate taxes on the 4200 S.W. Corbett St. property. We make
no finding as to who paid those taxes.7
Petitioner offered documents showing that Mr. Cummings spent
about $100,000 for repairs in the spring of 1994. The documents
were not admitted because they were exchanged too late (1 week
before trial). About 5 months before this case was calendared
for trial, we sent a copy of the Court’s standing pretrial order
to the parties. The standing pretrial order stated in part:
“Any documents or materials which a party expects to utilize in
the event of trial (except for impeachment), but which are not
stipulated, shall be identified in writing and exchanged by the
parties at least 15 days before the first day of the trial
session.”
Materials not provided in compliance with our pretrial
orders are not admitted into evidence. Rule 104(c)(2); see
7 See supra note 7.
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