Joseph J. and Eileen H. Lipari - Page 4




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          documents not produced to respondent by October 2, 1998.  Once                
          again, petitioners failed to produce any documents in response to             
          this order.                                                                   
               In addition to not producing the documents requested by                  
          respondent, petitioners also failed to answer respondent’s                    
          interrogatories.  On September 3, 1998, respondent filed a Motion             
          to Compel Responses to Respondent’s Interrogatories.  On                      
          September 8, 1998, the Court ordered petitioners to respond to                
          the interrogatories by September 25, 1998, and further ordered                
          respondent to file a status report as to petitioners’ response by             
          September 29, 1998.  On September 21, 1998, petitioners provided              
          their answers to respondent’s interrogatories.  After receiving               
          respondent’s status report, the Court reviewed petitioners’                   
          answers.  By order of October 7, 1998, the Court determined that              
          answers to 15 of the interrogatories were inadequate and ordered              
          that petitioners would not be allowed to offer into evidence                  
          answers to such interrogatories.                                              
          Petitioners’ Bankruptcy                                                       
               On October 19, 1998, at the calendar call for the trial                  
          session in which this case was originally to be heard,                        
          petitioners appeared with a Notice of Proceeding in Bankruptcy                
          reflecting that petitioners had filed a bankruptcy petition                   
          earlier that day.  In accordance with relevant provisions of the              
          Bankruptcy Code, all proceedings were ordered automatically                   






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