Rule 12 Trial and Exhibits

(a) TRIAL DATE. The parties and their counsel must be prepared to commence the trial on the trial date or on either of the two succeeding Court days.

(b) BURDEN OF PROOF. The burden of proof shall be upon the petitioner, except as otherwise provided by law. In respect to any new matter pleaded in its answer, the burden of proof shall be upon the respondent.

(c) EXHIBITS. A party, desiring return at its expense of any exhibit belonging to it, must within 15 days after the expiration of the time to appeal from the final judgment or order make application in writing to the Tax Division, suggesting a practical manner of return. Otherwise, exhibits may be disposed of as the Court deems advisable.