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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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