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The case was called from the calendar of the trial session
of the Court in Phoenix, Arizona, on October 18, 2004.
Petitioner at that time submitted a pretrial memorandum that
incorporated by reference the legal arguments stated in
petitioner’s earlier response to respondent’s motion for summary
judgment but offered no additional reasoning. Petitioner’s
pretrial memorandum was filed with the Court after respondent
indicated no objection to late filing. The case was then heard
on October 19, 2004, and both petitioner and his wife testified.
At the close of trial, petitioner stated: “All I have to
say is I move to have this case dismissed on the grounds that
they weren’t prepared.” Presumably, the basis for this statement
is that, as a predicate to the admission into evidence as
business records of copies of the statutory notices of deficiency
underlying the assessments, counsel for respondent requested a
brief recess to procure the testimony of a revenue agent. This
request was granted, and a revenue agent testified as to the
manner in which the documents in petitioner’s administrative file
were maintained in the regular course of business.
OPINION
I. Oral Motion To Dismiss
As a threshold matter, the Court briefly addresses
petitioner’s motion to dismiss this case on grounds of
respondent’s lack of preparedness. Although we agree that
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Last modified: May 25, 2011