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petitioner and exchange information, petitioner failed to
cooperate in the preparation of this case for trial.5
Additionally, petitioner failed to respond to respondent’s
requests for admission. As a result, the following facts were
deemed admitted under Rule 90(c):
(1) Checks from Unwrapped in the aggregate amount of
$447,084 were made payable to petitioner during 2002;
(2) Petitioner endorsed and deposited or cashed checks from
Unwrapped in the aggregate amount of $447,084 during 2002;
(3) During 2002, petitioner received taxable income from the
operation of Liberty Temp;
4(...continued)
pretrial order stated in pertinent part:
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) * * *. 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 * * *, 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. * * *
5 Petitioner provided respondent with limited documents,
but only after the Court granted respondent’s motion to compel
production of documents.
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