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been established that these underpayments were due to reasonable
cause.
OPINION
Procedural Matters
PKV&S and the Roses filed their respective petitions with
the Court on March 25 and June 1, 1999. Rose, as the designated
tax matters partner for PKVI LP, filed a Petition for
Readjustment of Partnership Items Under Code Section 6226 with
the Court on April 25, 1999.
By notices served on October 7, 1999, August 3, 2000, and
May 10, 2001, these cases were set for trial 5 months after the
dates of the respective notices. Attached to each of the Notices
Setting Case for Trial was the Court’s Standing Pretrial Order.
The Standing Pretrial Order provided, in pertinent part, as
follows:
To facilitate an orderly and efficient disposition
of all cases on the trial calendar, it is hereby
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. * * *
Any documents or materials which a party expects to
utilize in the event of trial (except solely for
impeachment), 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. * * *
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