Diesel Country Truck Stop, Inc. - Page 35




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               On opening brief petitioner did not propose any findings of            
          fact or present any argument regarding the business expense                 
          deductions.  Petitioner evidently concluded that the business               
          expense deduction disputes were not worth the necessary effort.             
          In violation of the Court’s specific directions and explanation,            
          neither of petitioner’s briefs includes proposed findings of                
          fact, or objections to respondent’s proposed findings of fact, as           
          to the business expense deduction disputes.  However, on                    
          answering brief petitioner did include a short contention that it           
          is entitled to a rent expense deduction “at a minimum * * * of              



               11(...continued)                                                       
                           *    *    *    *    *    *    *                            
                    (e)  Form and Content:  All briefs shall conform to the           
               requirements of Rule 23 and shall contain the following in             
               the order indicated:                                                   
                           *    *    *    *    *    *    *                            
                         (3) Proposed findings of fact (in the opening                
                    brief or briefs), based on the evidence, in the form of           
                    numbered statements, each of which shall be complete              
                    and shall consist of a concise statement of essential             
                    fact and not a recital of testimony nor a discussion or           
                    argument relating to the evidence or the law.  In each            
                    such numbered statement, there shall be inserted                  
                    references to the pages of the transcript or the                  
                    exhibits or other sources relied upon to support the              
                    statement.  In an answering or reply brief, the party             
                    shall set forth any objections, together with the                 
                    reasons therefor, to any proposed findings of any other           
                    party, showing the numbers of the statements to which             
                    the objections are directed; in addition, the party may           
                    set forth alternative proposed findings of fact.                  
                    [Emphasis added.]                                                 






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