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Mr. Judy. Mr. Judy accompanied petitioner to the trial and sat
in petitioner’s car outside the courthouse; petitioner
represented to the Court that for health reasons his father would
be unable to testify. During a recess, respondent’s counsel went
down to the parking lot to meet Mr. Judy, and, upon her return,
did not request the Court to compel Mr. Judy to testify. The
Court agreed to hold the record open until December 18 to give
the parties the opportunity to take Mr. Judy’s deposition.
Respondent made arrangements for a deposition in Columbia within
this time period, but, when advised of the scheduled deposition,
petitioner stated that his father would be too ill to attend. By
Order dated December 20, 1995, we expressed our concern over this
“very unsatisfactory state of affairs”, and admonished petitioner
that
Without a medical doctor’s affidavit concerning
Mr. Blease Judy’s inability to testify, the Court is
skeptical about such inability. The Court would be
inclined, in the absence of Mr. Blease Judy’s
testimony, to invoke against petitioner the rule * * *
[of] Wichita Terminal Elevator Co. v. Commissioner, 6
T.C. 1158, 1165 (1945), affd. on other grounds 162 F.2d
513 (10th Cir. 1947) * * *.
We instructed petitioner either to make arrangements for the
deposition of Mr. Judy by January 25, 1996, or provide the Court
with “a medical doctor’s affidavit explaining in detail why
Mr. Blease Judy is unable to testify within that timeframe and
when or whether the doctor expects that Mr. Blease Judy will be
able to provide testimony in this case.” In reply, petitioner
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