Clyde E. Owens and Marie W. Owens - Page 18

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          the income tax deficiencies and penalties at issue in these                 
          B.   Exclusion of Evidence                                                  
               Petitioners offered documents into evidence at the further             
          trial that they had not exchanged or identified in writing as               
          required by our standing pretrial orders dated April 22, August             
          24, and November 29, 1994, and other orders dated July 10, July             
          19, July 24, and October 7, 1996.  We did not admit the documents           
          into evidence.  Petitioners contend that it is unfair to exclude            
          the evidence that they offered.  We disagree.                               
               Petitioners do not deny receiving any of these orders.  Mr.            
          Owens testified that he understood that the Court required the              
          parties to identify the documents in writing and exchange them              
          before trial.  Petitioners do not claim that they tried to comply           
          with these orders.  Materials not provided in compliance with our           
          pretrial orders may be excluded from evidence.  Moretti v.                  
          Commissioner, 77 F.3d 637, 644 (2d Cir. 1996).  Exclusion of                
          documents because they were not exchanged as required by the                
          standing pretrial order is particularly justified if they are               
          complex and voluminous, as here.  See Kodak v. Commissioner, T.C.           
          Memo. 1991-485, affd. without published opinion 14 F.3d 47 (3d              
          Cir. 1993).  We conclude that we properly sustained respondent's            
               We admitted the documents into evidence that petitioners had           
          shown to Poole.  Those documents do not establish that                      

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