V.R. DeAngelis M.D.P.C. & R.T. Domingo M.D.P.C., V. R. DeAngelis M.D.P.C., Tax Matters Partner, et al. - Page 56




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          previously testified before this Court, the Court on each                   
          occasion found him to be reliable, relevant, and helpful on the             
          areas that were the subject of his expertise.  See id. at 85-86;            
          Booth v. Commissioner, supra at 573.  We find him likewise                  
          helpful in these cases.                                                     
               B.  Fact Witnesses                                                     
               At trial, petitioners called five witnesses to testify as to           
          the facts of these cases; respondent called three such witnesses.           
          Petitioners’ fact witnesses were Drs. DeAngelis and Domingo and             
          Messrs. Mamorsky, Bursey, and Teplitzky.  Respondent’s fact                 
          witnesses were Dr. Borrero, Mr. Mamorsky, and Ms. McDermott.19              
          On the basis of our perception of the witnesses and our review of           
          the record as a whole, we do not find much of the testimony of              
          the fact witnesses to be helpful as to the critical facts                   
          underlying the issues at hand.  See generally Neonatology                   

               19 For completeness, we note that respondent also called Mr.           
          Carpenter to testify at an evidentiary hearing held immediately             
          before trial.  Petitioners had moved the Court approximately 1              
          month before trial to issue an order generally disqualifying Mr.            
          DeWeese from testifying as an expert witness in this proceeding             
          and had attached to their motion an affidavit of Mr. Carpenter              
          setting forth serious allegations questioning the objectivity of            
          Mr. DeWeese.  In respondent’s response to that motion (as                   
          supplemented by petitioners to address in part a question by the            
          Court as to why petitioners had not filed their motion earlier),            
          respondent raised serious issues of truthfulness on the part of             
          Mr. Carpenter and requested in part that the Court hold an                  
          evidentiary hearing so that respondent could question Mr.                   
          Carpenter as to his actions connected with this proceeding and              
          the subject matter thereof.  The Court granted respondent’s                 
          request.  The Court ultimately denied petitioners’ motion as                
          supplemented.                                                               






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