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All dollar amounts have been rounded to the nearest dollar.
FINDINGS OF FACT1
Some facts have been stipulated and are so found. The
stipulation of facts, with attached exhibits, is incorporated by
this reference.2
1 In part, Rule 151 provides as follows:
RULE 151. BRIEFS
* * * * * * *
(e) Form and Content: * * *
* * * * * * *
(3) * * * In an answering or reply brief, the
party shall set forth any objections, together with the
reasons therefor, to any proposed findings of any other
party, showing the numbers of the statements to which
the objections are directed; in addition, the party may
set forth alternative proposed findings of fact.
Petitioner has filed an answering brief, but she has failed
therein to set forth objections to the proposed findings of fact
made by respondent. Accordingly, we must conclude that
petitioner has conceded respondent’s proposed findings of fact as
correct except to the extent that respondent has failed to direct
us to any evidence in the record supporting those proposed
findings or those findings are clearly inconsistent with either
evidence in the record or petitioner’s proposed findings of fact.
See, e.g., Jonson v. Commissioner, 118 T.C. 106, 108 n.4 (2002),
affd. 353 F.3d 1181 (10th Cir. 2003).
2 At trial, the Court reserved judgment with respect to
respondent’s objection to two, and petitioner’s objection to one,
of the exhibits (Exs. 17-P, 22-P, and 35-R) attached to the
stipulation of facts. Before the conclusion of the trial, the
Court sustained respondent’s objection (hearsay) to Ex. 17-P.
The Court directed the parties to address on brief the
admissibility of the two other exhibits. Assuming arguendo that
we were to resolve the two remaining disputes in petitioner’s
favor, we would nonetheless find for respondent in this case.
Therefore, our findings of fact (and opinion) take into account
petitioner’s Ex. 22-P and exclude from consideration respondent’s
Ex. 35-R.
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Last modified: March 27, 2008