Ernest Newton - Page 5

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               Petitioner did not comply with the Court's Standing Pretrial           
          Order and did not cooperate with respondent in preparing this               
          case for trial and/or attempting to settle it.  Consequently,               
          none of the facts have been stipulated.                                     
               At the trial of this case, the following colloquy took place           
          between petitioner and the Court:                                           
               THE COURT:  Mr. Newton, do you have any evidence?                      
               MR. NEWTON:  No, I don't.                                              
               THE COURT:  You don't have any evidence to present.                    
               MR. NEWTON:  No.                                                       
          Petitioner failed to present any evidence at trial.                         
               The Court, in an Order to Show Cause dated May 15, 1998,               
          stated the following:                                                       
                    ORDERED that, on or before June 1, 1998,                          
               petitioner shall serve on respondent and file with the                 
               Court a written offer of proof setting forth in detail                 
               any and all testimony and documents that he would offer                
               in evidence in the event that further trial of this                    
               case were held, and petitioner shall serve on                          
               respondent and file with the Court his opening brief                   
               setting forth his legal arguments in this case.  It is                 
               further                                                                
                    ORDERED that, in his offer of proof and opening                   
               brief hereinabove ordered, petitioner shall show cause                 
               in writing why a decision on all or some of the issues                 
               in this case should not be entered against him or some                 
               lesser sanction imposed, pursuant to Rules 123(a) and                  
               (b) and 149(b), Tax Court Rules of Practice and                        
               Procedure, by reason of his failure to comply with the                 
               Rules and Orders of the Court or to proceed as required                
               by the Court during trial, or otherwise properly to                    
               prosecute this case.  See generally Kadin Corp. v.                     
               United States, 782 F.2d 175, 176 (Fed. Cir. 1986);                     
               Henderson v. Duncan, 779 F.2d 1421, 1424-1425 (9th Cir.                




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