Vernon W. Hartman, Jr. and Virginia M. Hartman - Page 10




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                  (c) whether petitioners intend to retain a                           
                       new attorney.                                                   

             The order further states as follows:                                      

                       The Court calls petitioners' attention to                       
                  the Standing Pre-Trial Order dated December 18,                      
                  1997, especially to the following policy of the                      
                  Court:                                                               
                       Continuances will be granted only in                            
                       exceptional circumstances.  See Rule                            
                       134, Tax Court Rules of Practice and                            
                       Procedure.  Even joint motions for                              
                       continuance will not be routinely                               
                       granted.                                                        
                  In this connection petitioners should be warned                      
                  that the Court will not normally grant a con-                        
                  tinuance in order to allow a party to retain a                       
                  new attorney.                                                        

                  Contrary to the above order, Mr. Hartman filed a                     
             status report in which he failed to provide any of the                    
             information requested by the Court, and he requested a                    
             continuance "to allow time to retain new counsel".                        
             Mrs. Hartman did not file a status report.                                
                  The Court denied Mr. Hartman's request for a contin-                 
             uance.  In the order denying the continuance request,                     
             dated April 1, 1998, the Court notes that Mr. Hartman's                   
             status report:                                                            

                  Fails to set forth "each and every issue pre-                        
                  sented in the case".  Mr. Hartman's response                         
                  also fails to detail "as to each such issue,                         
                  what efforts petitioners have made to meet with                      



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