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interrogatories, but also that petitioners' failure to produce
that information had prejudiced respondent's ability to prepare
for trial. At trial the Court sustained respondent's objections
to proffered testimony with respect to two interrogatories--one
relating to the specific amount of time petitioner Abraham Weiss
spent working on Oshtemo-Kalamazoo's business affairs, and the
other relating to specific information regarding Acton CATV's
entry into the partnership business. The Court overruled another
objection relating to Mr. Weiss' testifying about the specific
duties he performed for Oshtemo-Kalamazoo during the years in
issue. The latter ruling was based upon Mr. Weiss'
representation that he had earlier revealed such information to
one of respondent's counsel.
The parties filed seriatim briefs. Petitioners’ reply brief
asserted, for the first time in these proceedings, that
respondent had lost their documentary records relating to the
matters at issue. Respondent then sought, and was granted,
permission to file a supplemental brief addressing the asserted
loss of petitioners' records. Following submission of that
brief, Mr. Weiss sent to the Court a letter in which he further
discussed the issue of respondent's alleged loss of petitioners'
records.
OPINION
Respondent's statutory notice of deficiency disallowed
petitioners' claimed distributive share of "all income, losses,
deductions and tax credits" from Oshtemo-Kalamazoo. Respondent
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