Harold L. Perry - Page 5

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          D.C., at the Court's weekly motions session.  To suit the                   
          convenience of the parties and the Court, the Court may on its              
          own motion, or pursuant to the written request of any party to              
          the motion, direct that the hearing be held at a location other             
          than Washington, D.C.  Rule 50(b)(2).                                       
               In this case petitioner has made no showing that an                    
          evidentiary hearing is necessary with respect to respondent's               
          motion.  See generally Maxfield v. Commissioner, 153 F.2d 325,              
          327-328 (9th Cir. 1946) (construing a Rule of this Court no                 
          longer in effect); Bolton v. Commissioner, T.C. Memo. 1990-181.             
          Given the nature of respondent's motion, and considering the                
          representations, allegations and prayer for relief made in the              
          petition, it is clear to us that any opposition petitioner might            
          have to respondent's motion would not depend upon the                       
          introduction of evidence, but rather would consist of argument(s)           
          that could have been submitted in a written statement.  We                  
          understand that the expenses involved in traveling from San                 
          Francisco to Washington, D.C. might have effectively prevented              
          petitioner's attendance at the hearing, but our Rules clearly               
          provide that his attendance was not required.  Rules 50(c),                 
          130(b).  Petitioner was advised of the opportunity to submit a              
          written statement in lieu of his attendance at the hearing in               
          Washington, D.C. (and given the opportunity to file an amended              
          petition), and he has failed to so.  Changing the place of the              

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