Countryside Limited Partnership, CLP Holdings, Inc., Tax Matters Partner - Page 56




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               D.  Applicability of Rule 121(e)                                       
               On October 31, 2006, we filed respondent’s motion, pursuant            
          to Rule 121(d), to submit supplemental affidavits.  In paragraph            
          5 of her declaration submitted in support of that motion,                   
          respondent’s counsel states that “because the facts are in                  
          control of Petitioner, Participating Partner and third parties,             
          Respondent is unable to present additional facts to support its             
          opposition to * * * [the motion].”  In the body of that motion,             
          respondent argues that the foregoing “Paragraph 5 * * * like                
          Paragraph 38 of * * * [a prior declaration submitted by                     
          respondent’s counsel] sets forth reasons supporting why                     
          Participating Partner’s Motion for Partial Summary Judgment                 
          should be denied”.  In support of his argument, respondent cites            
          Rule 121(e), which provides as follows:                                     
                    (e) When Affidavits Are Unavailable:  If it                       
               appears from the affidavits of a party opposing the                    
               motion that such party cannot for reasons stated                       
               present by affidavit facts essential to justify such                   
               party’s opposition, then the Court may deny the motion                 
               or may order a continuance to permit affidavits to be                  
               obtained or other steps to be taken or may make such                   
               other order as is just.  If it appears from the                        
               affidavits of a party opposing the motion that such                    
               party’s only legally available method of contravening                  
               the facts set forth in the supporting affidavits of the                
               moving party is through cross-examination of such                      
               affiants or the testimony of third parties from whom                   
               affidavits cannot be secured, then such a showing may                  
               be deemed sufficient to establish that the facts set                   
               forth in such supporting affidavits are genuinely                      
               disputed.                                                              
               By order dated April 18, 2007, we denied respondent’s motion           
          to file supplemental affidavits because of (1) respondent’s                 
          inability (both past and prospective) to obtain the affidavit               






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