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5. Whether affidavits petitioner sought to offer into
evidence after trial are admissible. We hold that they are not.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
A. Petitioner
Petitioner resided in Kingston, New York, when he filed the
petition in this case.
Petitioner worked for IBM for 20 years and retired in July
1992. He began to receive Social Security disability benefits in
December 1994. From 2000 through the date of trial, petitioner
operated a sole proprietorship through which he sold and repaired
personal computers and provided technical assistance related to
personal computers. In 2000, petitioner’s sole proprietorship
had gross receipts of $1,704 and a net loss of $5,728.
B. Purchase and Sale of Shares of Fidelity Magellan and
Fidelity Growth & Income Funds
On August 11, 1992, petitioner bought 223.947 shares of
Fidelity Magellan Fund for $15,002.75 and 695.41 shares of
Fidelity SECS Growth & Income Fund for $15,002.75. Petitioner
reinvested dividends and capital gains distributions he received
from 1992 to 2000 into the Fidelity Magellan Fund and the
Fidelity SECS Growth & Income Fund. On July 19, 2000, petitioner
sold 280.18 shares of Fidelity Magellan Fund for $38,482.72 and
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