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the hearing was only for the purposes of the motion and the trial
had not been set.
By notice served August 24, 2001, the case was set for trial
in Phoenix on January 28, 2002. Attached to the Notice Setting
Case for Trial was a Standing Pre-Trial Order including, among
other things, the following paragraphs:
Continuances will be granted only in exceptional
circumstances. See Rule 133 (formerly Rule 134), Tax
Court Rules of Practice and Procedure. Even joint
motions for continuance will not routinely be granted.
* * * * * * *
ORDERED that all facts shall be stipulated to the
maximum extent possible. All documentary and written
evidence shall be marked and stipulated in accordance
with Rule 91(b), unless the evidence is to be used to
impeach the credibility of a witness. Objections may
be preserved in the stipulation. If a complete
stipulation of facts is not ready for submission at
trial, and if the Court determines that this is the
result of either party’s failure to fully cooperate in
the preparation thereof, the Court may order sanctions
against the uncooperative party. Any documents or
materials which a party expects to utilize in the event
of trial (except for impeachment), but which are not
stipulated, shall be identified in writing and
exchanged by the parties at least 15 days before the
first day of the trial session. The Court may refuse
to receive in evidence any document or material not so
stipulated or exchanged, unless otherwise agreed by the
parties or allowed by the Court for good cause shown.
* * *
On December 14, 2001, respondent filed a Motion to Show
Cause Why Proposed Facts in Evidence Should Not Be Accepted as
Established, recounting petitioners’ failure to address
respondent’s proposed stipulation or to respond to respondent’s
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