Crop Associates-1986, Frederick H. Behrens, Tax Matters Partner - Page 51




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          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.  Conclusion                                                           






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