Holly Ruocco - Page 4

                                        - 4 -                                         
                    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                  

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  Next

Last modified: May 25, 2011