John M. Schaefer - Page 14

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          Commissioner, 82 T.C. 413, 429-430 (1984), affd. without                    
          published opinion 772 F.2d 910 (9th Cir. 1985).                             
               Petitioner has only himself to blame for his failure to be             
          prepared for trial in Las Vegas and his failure to assemble his             
          records in a timely fashion.                                                
          B.   Exclusion of Evidence                                                  
               Petitioner offered documents into evidence at trial that he            
          had not exchanged or identified in writing as required by our               
          standing pretrial order dated October 22, 1996, or provided as he           
          had agreed to do in the parties' March 24, 1997, joint motion to            
          continue.  Respondent objected to admission of the documents, and           
          we did not admit them into evidence.  Petitioner contends that it           
          is unfair to exclude the evidence.  We disagree.                            
               Petitioner admits that he understood that the Court required           
          the parties to identify the documents in writing and exchange               
          them before trial.  He claims that he tried to comply with the              
          order by bringing documents to the Las Vegas office of District             
          Counsel in December 1996.  Respondent's counsel did not fully               
          examine his documents at that time, but he asked petitioner to              
          provide several documents early in 1997.  Petitioner does not               
          claim that he tried to comply with this request.  In March 1997,            
          petitioner agreed to give respondent all substantiating documents           









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