Ronnie F. Judy - Page 6

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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                         
                  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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