Larry Charles Miller - Page 3




                                                - 3 -                                                  

                                             Background                                                
                  During 1993 and 1994, petitioner was engaged in the practice                         
            of law.  Petitioner operated two law offices that were located at                          
            5526 Spruce Street, Philadelphia, Pennsylvania, and 4429                                   
            Westfield Avenue, Pennsauken, New Jersey.                                                  
                  Petitioner reported 1993 and 1994 gross receipts and                                 
            expenses associated with his law practice on Schedules C.  On his                          
            1993 Schedule C, petitioner reported gross receipts of                                     
            $226,739.09 and deductions of $220,717.  On his 1994 Schedule C,                           
            petitioner reported gross receipts of $244,569 and expenses of                             
            $224,480.                                                                                  
                  In August of 1998, petitioner was notified that these cases                          
            were set for the trial session starting on January 11, 1999.  The                          
            notice contained the Standing Pre-Trial Order requiring                                    
            petitioner to exchange documents expected to be utilized at trial                          
            with respondent at least 15 days prior to the first day of the                             
            trial session.  Notwithstanding those explicit instructions,                               
            petitioner neglected to timely present all such documents.  As a                           
            result, we excluded certain documents from evidence.                                       
                  For convenience, we will combine the facts regarding each                            
            issue with our opinion.                                                                    











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