- 9 - avoid the nuisance of further litigation. Petitioners proposed calling their co-counsel, Harvey R. Poe, to testify regarding his meeting with New York State auditors. Respondent moved to exclude Mr. Poe's testimony, and the Court granted respondent's motion. Rule 131(b) specifies that a party may be subject to sanctions for unexcused failure to comply with the Standing Pre- Trial Order. The Court's Standing Pre-Trial Order is intended to promote the orderly and fair presentation of evidence in Tax Court trials. See Barkley Co. v. Commissioner, 89 T.C. 66, 70 (1987). The Standing Pre-Trial Order states in pertinent part: Each party shall prepare a Trial Memorandum * * * and shall submit it directly to the undersigned and to the opposing party not less than 15 days before the first day of the trial session. * * * Witnesses who are not identified [in the Trial Memorandum] will not permitted to testify at the trial without leave of the Court upon sufficient showing of cause. Petitioners, after failing to comply with the Standing Pre-Trial Order by failing to submit a Trial Memorandum to the Court 15 days before the trial session, failed to show cause why Mr. Poe should be allowed to testify. Accordingly, the Court properly granted respondent's motion to exclude his testimony, and we see no need to further revisit the issue. Conclusion Petitioners offered no other evidence to rebut respondent's determinations in the notice of deficiency. Consequently, we sustain respondent's determinations that petitioners are liablePage: Previous 1 2 3 4 5 6 7 8 9 10 Next
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