Daniel V. Presnick - Page 3

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          operated by petitioner's brother, who lives in Florida and did              
          not appear at trial.                                                        
               Petitioner did not file a return for any of the taxable                
          years in issue.                                                             
               On February 19, 1997, petitioner was served with a notice              
          setting his case for trial on May 12, 1997.  Attached to the                
          notice of trial was the Court's standing pretrial order which               
          states in part:                                                             
                    ORDERED that all facts shall be stipulated to the                 
               maximum extent possible.  All documentary and written                  
               evidence shall be marked and stipulated in accordance                  
               with Rule 91(b), unless the evidence is to be used to                  
               impeach the credibility of a witness.  Objections may                  
               be preserved in the stipulation.  If a complete                        
               stipulation of facts is not ready for submission at                    
               trial, and if the Court determines that this is the                    
               result of either party's failure to fully cooperate in                 
               the preparation thereof, the Court may order sanctions                 
               against the uncooperative party.  Any documents or                     
               materials which a party expects to utilize in the event                
               of trial (except for impeachment), but which are not                   
               stipulated, shall be identified in writing and                         
               exchanged by the parties at least 15 days before the                   
               first day of the trial session.  The Court may refuse                  
               to receive in evidence any document or material not so                 
               stipulated or exchanged, unless otherwise agreed by the                
               parties or allowed by the Court for good cause shown.                  
               Petitioner did not exchange any of his documents at least 15           
          days before the first day of the trial session.  Petitioner                 
          appeared for trial with a box of unorganized documents which he             
          had first shared with respondent the morning of the trial.                  
               The first issue for decision is whether petitioner had                 
          unreported nonemployee compensation in the amounts determined by            
          respondent.  Respondent's determinations in the statutory notice            

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