- 51 - We did so, in part, on the basis that, if Mr. Sterquell’s testimony were false, then it was petitioner’s task to impeach Mr. Sterquell. We found that petitioner had an adequate opportunity to impeach Mr. Sterquell, by cross-examination or otherwise. We concluded our order denying the motion to strike by rejecting petitioner’s broad claim of misconduct by respondent. Petitioner has failed to show any misconduct by respondent in connection with the testimony of Mr. Sterquell. Petitioner’s complaints with respect to respondent’s alleged discovery abuses or conduct during the hearing fail to establish any ground on which to base any sanction of respondent in this case. Indeed, it is appropriate to repeat here the remark we made in the course of the trial on the merits in this case, which followed the hearing. In our order dated January 7, 2000, we stated: Petitioners also make various claims concerning “stonewalling” by respondent. Petitioners have made similar claims throughout this litigation, since the appearance of petitioners’ present counsel. In our order of December 9, 1999, we rejected petitioners’ characterization of respondent’s behavior in this case as “stonewalling”. Indeed, we stated: “It is petitioners who have repeatedly asked, both formally and informally, for continuances.” Again, we reject petitioners’ characterization of respondent’s behavior as stonewalling. Indeed, petitioners’ claim of respondent’s tardy response, discussed above, seems to us to have such little merit that we caution petitioners’ counsel to be aware of section 6673(a)(2) (“Counsel’s liability for excessive costs.”). XIII. ConclusionPage: Previous 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 Next
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