- 9 -
stipulate, respondent's counsel seems to be saying that
there are a couple of areas of factual matters that are
in dispute.
* * * * * * *
What would you like to do with this case?
PETITIONER: In other words, we can't do it by
motion?
THE COURT: It sure doesn't look like it. I think
you understand why, that there are matters here in
dispute and respondent is saying there are matters in
dispute. You don't seem to be disagreeing with that,
that there are some matters which require some
testimony.
If that is the case, it's clear that the Court
cannot rule in your favor on the summary judgment
motion. You can't get a dispositive answer, which is
what you want. So the next step is trial.
D. Entry of Appearance by Petitioners' Counsel
On July 18, 1994, petitioners' counsel entered his
appearance in this case. On the following day, petitioners, by
counsel, commenced formal discovery against respondent by serving
a request for production of documents.
E. The Hylton Case
On January 23, 1995, the Court filed its memorandum opinion
in Hylton v. Commissioner, T.C. Memo. 1995-27. That case, which
was decided after a trial at which a representative of the
Maryland State Retirement Agency testified and 30 exhibits were
offered into evidence,6 presented facts strikingly similar to
those involved in the present case. Thus, in Hylton, the
6 The parties stipulated 10 exhibits; the remaining 20
exhibits were offered during the course of the trial, most of
which were received into evidence.
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