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Petitioner’s complaint with respect to respondent’s alleged
improper dissemination of grand jury materials fails to establish
any ground on which to base any sanction of respondent in this
case.
XII. ”Recalcitrance during discovery, resulting in abnormal
prejudicial delay” and “Obstreperousness and stonewalling
during the hearing of this matter, causing additional
unwarranted delay, court time and costs.”
In petitioner’s memorandum, he states:
Respondent’s counsel throughout the discovery
stage of these proceedings had repeatedly attempted to
prevent the TMP from discovering the full extent of
Respondent’s misconduct. Later, Respondent attempted
to thwart the TMP, in presenting the misconduct to the
Court.
From June 1990, when the first Tax Court petitions
were filed, to the middle of 1994, Respondent failed to
comply with discovery requests for answers to
interrogatories and requests for documents, eventually
resulting in sanctions being imposed. (Finding 147.)
Respondent’s deliberate attempts to obstruct TMP
from learning the truth of his agent’s misconduct
carried over to an attempt to hamper TMP’s presentation
of the misconduct in the hearing of this motion.
Respondent refused to stipulate to facts presented to
him, which were proven during the hearing, causing
further needless trial time and further expense to the
TMP.
Then, in the hearing, Respondent allowed false and
misleading testimony to be introduced and used as the
court’s basis for rulings. (Finding 148.)
Petitioner’s argument in support of his final two complaints
contains a hodgepodge of claims, some of which we have previously
disposed of and the remainder of which are meritless.
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