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a. that the disability income payments under an
insurance policy are taxable.
5. The facts upon which the petitioner relies, as
the basis of petitioner’s case, are as follows: taxes
are paid by the insurance company as provided by the
insurance policy.
No other errors were pleaded. At all times during this case,
petitioner was represented by Neal. By notice served October 14,
2005, this case was set for trial in New York City on March 20,
2006. Attached to the notice was the Court’s standing pretrial
order, which provided in part:
Continuances will be granted only in exceptional
circumstances. See Rule 133, Tax Court Rules of
Practice and Procedure. * * * Even joint motions for
continuance will not be routinely 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
solely 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 the commencement of the trial or at such
other time ordered by the Court, 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 * * * but
which are not stipulated, shall be identified in
writing and exchanged by the parties at least 14 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. It is further
* * * * * * *
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