Cliff Connors - Page 7

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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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