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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 November 27, 2001, respondent’s counsel sent a letter to
petitioner seeking informal exchange of documents, expressing the
Government’s position, and advising petitioner as follows:
Enclosed are copies of some materials for your
review. Notice 97-24 and the opinion in the case
George v. Commissioner, T.C. Memo. 1999-381, both
describe the government’s position in cases involving
trusts similar to yours. I am also enclosing copies of
the following additional cases: Universal Trust
06-15-90 v. Commissioner, T.C. Memo. 2000-390; Lipari
v. Commissioner, T.C. Memo. 2000-280; and Johnston v.
Commissioner, T.C. Memo. 2000-315. You will note that
the Tax Court has taken a very dim view of Mr. Chisum
and his clients for the positions they have taken.
* * * * * * *
As you have not met with Service during the
examination and consideration by the Appeals Office,
this matter has not been developed and your position on
the issues in this case is not known. It is not
possible for either of us to prepare adequately for
trial. This wastes our time and the court’s time and
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Last modified: May 25, 2011