- 13 -
of facts as directed by the Court. Petitioners
never responded to the stipulation sent by
respondent on September 12, 1997 and November 10,
1997.
Because both petitioners appeared for trial through their
attorney, the Court denied respondent's motion to dismiss
for lack of prosecution, and the case went to trial.
Petitioners failed to submit a trial memorandum as directed
by the Court's standing pretrial order issued in this case,
and petitioners' attorney made no opening statement.
At trial, Mr. Hartman was the only witness called to
testify. Petitioners submitted a handwritten summary of
Mr. Hartman's travel schedule during the years in issue,
two contracts with the Metropolitan Opera Association, Inc.
(Met), and a letter from the Met itemizing Mr. Hartman's
"performance and coverage schedule for the 1987/88 season".
Mr. Hartman's testimony and the other evidence presented by
petitioners failed to substantiate any of the deductions
disallowed in the notice of deficiency.
At the conclusion of the trial, the Court directed the
parties to file simultaneous posttrial opening and reply
briefs. This was to allow the parties the opportunity to
explain their positions regarding the documents and the
testimony presented at trial. Petitioners failed to file a
posttrial brief.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011