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respondent's interrogatories or for an order imposing sanctions.
On April 9, 1997, the Court granted both of respondent's
motions to compel. We ordered petitioner to answer each
interrogatory and to produce the requested documents on or before
April 28, 1997, or to file with the Court a reply to the order
stating adequate reasons for failure to comply with respondent's
requests in whole or in part.
On April 30, 1997, petitioner filed a Response to Order
Compelling Responses to Respondent's Interrogatories and Motion
to Compel Production of Documents in which he sought modification
of the Court's April 9, 1997, order. Petitioner claimed therein
that he had "no notice of a claim or assessment from the IRS to
date for Brown's Capital Properties II Limited Partnership" and
that all books and records of the Partnership were in the custody
of the Partnership's trustee in bankruptcy.
On May 19, 1997, at calendar call, an attorney, Thomas J.
Mattingly, was specially recognized to represent petitioner
pending Mattingly's application for admission to the Tax Court
bar and his filing of an entry of appearance in this case. At
that time petitioner filed a Motion for Continuance on account of
surgery Mattingly was scheduled to undergo later that week. The
Court orally stated that it would grant petitioner's motion over
respondent's objection. In so doing, however, the Court warned
petitioner that "I'm going to give petitioner a break, but it
will be the last one. * * * So get your records together * * *
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