The Nis Family Trust - Page 44




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            respondent’s right to obtain discovery is established by our                               
            Rules.  See Rule 70(a).  The motions were groundless, and                                  
            Ms. Sluyter had reason to know that; the motions served no                                 
            purpose other than to delay these proceedings and annoy the Court                          
            and respondent.                                                                            
                  Ms. Sluyter also signed Petitioners’ Objections to                                   
            Respondent’s Motion for Judgment on the Pleadings and Supporting                           
            Memorandum.  That document makes the unsupported statement that                            
            petitioners have no bona fide political relationship to the                                
            United States and the frivolous argument that there is no                                  
            evidence that petitioners “are subject to the written will of                              
            individuals called CONGRESSMEN”.  It accompanied Ms. Sluyter’s                             
            affidavit stating:  “There is a factual dispute as to the                                  
            Petitioners relationship to the United States and the State of                             
            California.”  No legitimate factual dispute is raised in the                               
            pleadings or was otherwise before the Court.  The response was                             
            unreasonable and contributed to the delay in concluding these                              
            proceedings.                                                                               
                  We have detailed the subpoenas signed by Ms. Sluyter.                                
            Respondent moved to quash the subpoenas, and petitioners filed                             
            the response to the motions to quash.  Among those subpoenaed was                          
            Charles Rossotti, Commissioner of Internal Revenue.  At the trial                          
            session, we denied the motions to quash on the grounds that no                             
            trial was held and the subpoenas were no longer in force.  We                              






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