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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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