James D. Horn - Page 15

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               were given to the IRS during the audit; and HORN has                   
               been requesting these records for over two years, and                  
               the IRS failed and continues to fail to produce them.                  
               The informal request for continuance mentioned in                      
          petitioner’s objection to respondent’s motion was not couched in            
          a motion; the Court did not grant the request.  The case was                
          tried at the Court’s March 2001 San Francisco trial session.  On            
          March 15, 2001, at the beginning of the trial, the Court granted            
          respondent’s oral motion to withdraw respondent’s motion to                 
               Petitioner failed to comply with the Court’s orders that he            
          respond properly to respondent’s requests for admissions and to             
          respondent’s written interrogatories and document requests.                 
          Respondent’s discovery requests reflected, among other things,              
          respondent’s efforts to bring out all evidence regarding                    
          petitioner’s mental condition during all relevant periods,                  
          including medical records, and any evidence petitioner might have           
          to support his claims of unreported losses and the tax years in             
          which they had occurred.  At the trial, petitioner offered no               
          documentary evidence regarding his mental condition in addition             
          to the reports previously referred to, other than records of                
          petitioner’s receipt of psychotherapy services at least once in             
          1999 and at least 9 times in August through November 2000.                  
          Petitioner offered no evidence to support any additional                    
          deductions or to indicate the taxable year or years in which they           

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