ten examination given by the Court shall not thereafter be eligible for admission to practice before the Court.

An application to be filed must be on the form provided by the Court. Application blanks and other necessary information will be furnished by the Secretary of the Court upon request.

An applicant must be sponsored by at least three persons theretofore enrolled to practice before this Court, each of whom must send his letter of recommendation directly to the Court where it will be treated as a confidential communication. The sponsor shall state in his letter fully and frankly the extent of his acquaintance with the applicant, his opinion of the moral character and repute of the applicant. and his opinion of the qualifications of the applicant to practice before this Court. The Court may in its discretion accept an applicant with less than three such sponsors.

The Court will hold an examination for applicants at its offices in Washington, D. C., on the second Wednesday in September of each year and at such other times and places as it may designate. The Court will notify each applicant, whose application is in order, of the time and place at which he is to present himself for examination, and the applicant must present that notice to the examiner as his authority for taking an examination. An applicant seeking to qualify by examination must accompany his application with a fee of $10.

Corporations and firms will not be admitted or recognized.

Practitioners before this Court shall carry on their practice in accordance with the letter and spirit of the canons of professional ethics as adopted by the American Bar Association.

The Court may deny admission to, suspend or disbar any person who in its judgment does not possess the requisite qualifications to represent others, or who is lacking in character, integrity, or proper professional conduct. No person shall be suspended for more than 60 days or disbarred until he has been afforded an opportunity to be heard. A Division may immediately suspend any person for not more than 60 days for contempt or misconduct during the course of any proceeding.

The Court may require any practitioner before it to furnish a statement under oath of the terms and circum

stances of his employment in any proceeding.

All persons on the roll of practitioners on January 1, 1943, are enrolled to practice without further showing or examination. (53 Stat. 160; 26 U.S.C. 1111) [Rule 2, Feb. 8, 1943; 8 F.R. 1781]

§ 701.4 Form and style of papers. All papers filed with the Court shall be either printed or typewritten, and if typewritten, shall be on only one side of plain white paper. This paper shall be not more than 81⁄2 inches wide and 11 inches long, and shall weigh not less than 16 pounds to the ream. The papers shall be fastened on the left side and at no other place.

Typewritten papers shall have no covers or backs. Copies shall be clear and legible but may be on any weight paper.

The proper caption shall be placed upon all papers filed. If the petitioner is an individual, the full given name and surname shall be set forth in the caption without any prefix or title, such as "Mr.," "Mrs.," "Miss," "Dr.," etc. If the petitioner is a fiduciary, the name of the estate, trust, or other person for whom he acts, shall be given first, followed by the name of the fiduciary. (See §§ 701.5 and 701.6 (a), and 26 CFR 711.2) [As amended, Mar. 28, 1941 and May 29, 1942, effective June 1, 1942; 6 F.R. 1683, 7 F.R. 4131]

such power, that such power has not been revoked; that petitioner is absent from the United States, and the grounds шләр ч иәләү рәѕn sy

u] [ 10 ] J әзрә[моих ѕSIY JO "United States" includes only the States and the District of Columbia. A notary public is not authorized to administer oaths, etc., in matters in which he is employed as counsel. (See title 1, ch. 5, D.C. Code 1940, and 26 Op. Atty. Gen. 236.)

The verification shall contain a statement that the fiduciaries signing and verifying have authority to act for the taxpayer.

Where the petitioner is a corporation, the person verifying shall state in his verification that he has authority to act for the corporation.

The signature and the verification to the petition shall be considered the certificate of those performing these acts that there is good ground for the petition, the proceeding has not been instituted merely for delay, and it is not frivolous. [As amended, effective Feb. 1, 1939 and Mar. 28, 1941; 4 F.R. 471, 6 F.R. 1683]

§ 701.7 Filing of petition. An original and four clear copies of the petition, either printed or typewritten as provided by § 701.4, shall be filed with the Court. (See § 701.9.) The copies of the petition shall be conformed to the original by the petitioner.

Failure to file a sufficient number of copies, as provided in this section or to conform to the requirements of §§ 701.4, 701.5, and 701.8, shall be ground for the dismissal of the proceeding.

No telegram, cable, radio, or similar message will be recognized as a petition. (53 Stat. 160; 26 U.S.C. 1111-1114) [Rule 7, effective Feb. 1, 1939, as amended May 29, 1942, effective June 1, 1942; 4 F.R. 471, 7 F.R. 4131]

§ 701.9 Filing. Any document to be filed with the Court, must be filed in the office of the clerk of the Court in Washington, D. C., during business hours (see § 701.1): Provided, That a Division hearing a proceeding may permit documents pertaining thereto to be filed at the hearing. (53 Stat. 160; 26 U.S.C. 1111) [Rule 9, May 29, 1942, effective June 1, 1942; 7 F.R. 4131]

§ 701.19 Motions.

No motion for rehearing, further hearing, or reconsideration may, except by special leave, be filed more than 30 days after the opinion has been served; and no motion to vacate or revise a decision may, except by special leave, be filed more than 30 days after the decision has been entered. No motion covered by this paragraph shall be joined to or made a part of any other motion. [As amended May 29, 1942, effective June 1, 1942; 7 F.R. 4131]

§ 701.24 Substitution or withdrawal of counsel; notice of appearance. Counsel of record in any proceeding desiring to withdraw must file a motion with the Court requesting leave therefor and must show in said motion that notice of his desire to withdraw has been given to the client. The Court may in its discretion withhold permission to counsel of record to withdraw. [As amended May 29, 1942, effective June 1, 1942; 7 F.R. 4131]

§ 701.26 Place of hearing; requests and designation. The petitioner at the time of filing the petition shall also file a request showing the name of the place where he would prefer the hearing on the merits to be held. A copy of this request will be served upon the Commissioner by the clerk of the Court.

If the petitioner has filed no request the respondent shall file at the time he files his answer, a request showing the name of the place preferred by him. A copy will be served upon the petitioner by the clerk of the Court.

These requests shall not be bound as a part of the petition or answer but shall be separate therefrom and shall consist of an original and two copies.

The Court will designate the place of hearing in accordance with the statutory provision that the time and place of trial shall be fixed "with as little inconvenience and expense to taxpayers as is praccicable," and, in all cases, will notify the parties of the place at which or in the vicinity of which the hearing on the merits will be held.

If either party desires a change in designation of the place of hearing he must file a motion to that effect, stating fully his reasons therefor. Such motions, made after the notice of the time of the hearing has been mailed, will not be deemed to have been timely filed.

In case it is necessary for the Court to hear the parties on matters other than the merits, such hearing will be held in Washington unless good cause is shown for holding it elsewhere. (See 26 CFR 701.26, and note, infra. for further information to assist in making requests as to place of hearing.) (53 Stat. 160; 26 U.S.C. 1111) [Rule 26, Feb. 8, 1943; 8 F.R. 1781]

NOTE: The list of cities in which hearings are held by the Court was amended Feb. 8, 1943; 8 FR. 1781, to include the following cities:

New Jersey: Newark.

New York: Buffalo.

North Carolina: Greensboro and Raleigh. Ohio: Cleveland.

South Carolina: Charleston and Columbia.

§ 701.31 Evidence and the submission of evidence-(a) Rules applicable. The proceedings of the Court and its Divisions will be conducted in accordance with the rules of evidence applicable in the courts of the District of Columbia in the type of proceedings which prior to September 16, 1938, were within the jurisdiction of the courts of equity of said District.

(b) Stipulations. The parties by stipulation in writing filed with the Court or presented at the hearing, may agree upon any facts involved in a proceeding. Stipulations filed need not be formally offered to be considered in evidence. Written stipulations shall be filed in duplicate. Duplicates of exhibits appended to the stipulation need not be provided unless requested.

(d) Exhibits attached to a stipulation or a deposition shall be numbered serially, i. e., 1, 2, 3, etc., if offered by the petitioner; shall be lettered serially, i. e., A, B, C, etc., if offered by the respondent; and shall be marked serially, i. e., 1-A, 2-B, 3-C, etc., if offered as a joint exhibit.

*

NOTE: Paragraphs (a) and (b) of § 701.31 were amended as set forth above Mar. 28, 941; 6 F.R. 1684. Paragraph (d) was added and former paragraphs (d), (e), and (f) redesignated (e), (f), and (g), respectively, Feb. 8, 1943; 8 F.R. 1781.

§ 701.35 Briefs. The parties should be prepared to make oral arguments at the conclusion of the hearing or to file written citations of authorities at that time of the Division so directs. The filing of briefs and the making of oral arguments shall be in accordance with the direc

tions of the Judge presiding at the hearing. If the Division does not direct otherwise, each party shall have 45 days after the day on which the hearing was concluded within which to file a brief and either party may file a reply brief within 15 days after the filing of the original brief by his opponent. After a brief has been filed, the clerk will serve a copy upon the opposite party, unless the brief bears a notation that a copy has already been served.

NOTE: The first paragraph of § 701.35 was amended as set forth above, effective Feb. 1, 1939; 4 F.R. 471. The third paragraph of § 701.35 was amended by changing item (a) to read: "A statement of the nature of the tax.", Mar. 28, 1941; 6 F.R. 1684. The first line of the second paragraph of § 701.35, was amended to read:

"If briefs are typewritten, an original and two copies shall be filled; • *", Feb. 8, 1943; 8 F.R. 1781.

§ 701.45 Depositions.

(c) Qualification of officer. The offcer before whom depositions are taken must be authorized to administer oaths.

(f) Manner of taking.

Objections to questions or answers shall be explicitly but briefly and concisely stated and recorded without any unnecessary comment, explanation, or argument by counsel for either party.

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(k) [Deleted]

was

NOTE: Paragraph (c) of § 701.45 amended as set forth above Mar. 28, 1941; 6 F.R. 1684. The second paragraph of § 701.45 (f) was amended as set forth above and paragraph (k) deleted, Feb. 8, 1943; 8 FR. 1781.

§ 701.46 Depositions upon written interrogatories. Depositions may be taken in the discretion of the Court upon written interrogatories in substantially the same manner as provided in § 701.45 for depositions upon oral examination. An original and five copies of the interrogatories must be filed with the application. The clerk will serve one copy of the application and of the interrogatories upon the opposite party. If the opposite party desires to file objections or cross-interrogatories, he must do so within 15 days after the application and interrogatories have been served upon him. Cross-interrogatories must consist of an original and five copies. The clerk will serve one copy thereof upon the opposite party who, if he has any objection thereto,

must file his objections within 15 days thereafter. [As amended, Feb. 8, 1943; 8 F.R. 1781]

*

§ 701.47 Tender of und objections to depositions. The deposition of any witness whether taken upon oral examination or upon written interrogatories shall not constitute a part of the record until offered and received in evidence (see § 701.31), but the consideration of any objections to the receipt of a deposition or any part thereof will be limited as set forth in this rule.

Where depositions are taken upon oral examination objections to the competency of a witness or to the competency, relevancy or materiality of testimony may be made at the hearing, even though not noted at or before the taking of the deposition, unless the ground for the objection is one which might have been obviated or removed if presented at or before the time of the taking of the deposition. Objections directed to errors and irregularities in the manner of taking the deposition, in the form of any question or answer, in the oath or affirmation, or in the conduct of parties, and errors of any kind which might have been obviated, removed or cured if promptly presented will not be considered unless made at the taking of the deposition. (See § 701.45 (f))

No objections to written interrogatories or cross-interrogatories will be considered subsequent to the taking of the deposition unless they have been made in the manner and within the time prescribed therefor by § 701.46.

Errors or irregularities in the manner in which the testimony is transcribed or the deposition is prepared, signed, certified, sealed, endorsed, transmitted, filed or otherwise dealt with by the officer under §§ 701.45 and 701.46 shall not form the basis for objections but questions in respect thereto shall be raised on a motion to suppress the deposition in whole or in part made with reasonable promptness after such defect is or with due diligence might have been ascertained. (53 Stat. 160; 26 U.S.C. 1111) [Rule 47, Feb. 8, 1943; 8 F.R. 1781]

§ 701.61 Computation of time; Sundays and holidays.

*

Thanksgiving Day, fourth Thursday of November, Joint Resolution approved

December 26, 1941 (55 Stat. 862, 5 U.S.C., Sup., 87b; 53 Stat. 160, 26 U.S.C. 1111) [As amended, May 29, 1942, effective June 1, 1942; 7 F.R. 4131]

*

§ 701.63 Processing tax cases. All proceedings pending in the Board of Review on December 31, 1942, and, under section 510 of the Revenue Act of 1942, now pending in this Court shall be proceeded with and disposed of as if originally begun before this Court. The hearings and proceedings shall be conducted in accordance with the Court's Rules of Practice. The said Rules of Practice shall also be applicable to any proceeding instituted in this Court after December 31, 1942, to review the allowance or disallowance by the Commissioner of a claim for refund of amounts collected as processing tax. Where any of the rules or the matter contained in Part 711 of this chapter refer to the determination of a deficiency or a notice of such determination, such rules and the matter in Part 711 of this chapter, when applied to proceedings involving the refund of processing tax, shall be read to refer to the rejection in whole or in part of a claim for refund and notice of such rejection; and the computation to be filed under § 701.50 shall refer to the amount of the refund due.

Where a petition for review of the action of the Commissioner in rejecting in whole or in part a claim for the refund of an amount paid as processing tax is filed with this Court, a copy of the notice of such rejection together with the Commissioner's statement or statements accompanying the notice of rejection shall be attached to the petition. There shall also be attached to the petition a copy of the claim for refund. (53 Stat. 160; 26 U.S.C. 1111) [Rule 63, Feb. 8, 1943; 8 F.R. 1781]

Sec.

PART 711-FORMS