- 4 -
its fiscal 1982) and, as to section 6653 (b)(2), in what
amount.
(3) What the amount is of Gleave’s and Kenmore’s
unreported income.
FINDINGS OF FACT3
3 Rule 151(e) provides that “All briefs shall contain the
following in the order indicated”. Petitioners’ opening and
answering briefs (66 pp. and 16 pp., respectively) essentially
ignore the first four of the six subparagraphs of the Rules’
instructions. Our ability to understand petitioners’ contentions
was handicapped by their failure to obey the Rules’ instructions.
In many instances, our ability to ascertain the basis for those
of petitioners’ contentions that we do understand, was defeated
by petitioners’ failure to obey the instruction in Rule 151(e)(3)
that--
In each such numbered statement, [proposed finding of
fact] there shall be inserted references to the pages
of the transcript or the exhibits or other sources
relied upon to support the statement.
In addition, petitioners have ignored the instruction in Rule
151(e)(3) that--
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.
Under the circumstances, we have assumed that petitioners do not
object to respondent’s proposed findings of fact except to the
extent that petitioners’ statements on brief are clearly
inconsistent therewith, in which event we have resolved the
inconsistencies based on our understanding of the record as a
whole. See Estate of Jung v. Commissioner, 101 T.C. 412, 413
n.2 (1993).
Unless indicated otherwise, all Rule references are to the
Tax Court Rules of Practice and Procedure.
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