Mark Sunik and Tamara Sunik - Page 9




                                        - 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 liable             





Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011