Goldsmith v. Commissioner
United States Tax Court
Held: Petitioner's general objection to receipt in evidence of 99 exhibits denied. Petitioner's hearsay objections to receipt of over 100 exhibits sustained, with limited exceptions.
1Opinion of the Court
OPINION
WHITAKER, Judge:
This case was submitted on November 6, 1985, after full trial during the course of which petitioner objected to the admission of certain exhibits. We postponed ruling on petitioner’s objections during trial in order to allow both parties an opportunity fully to present their arguments and until time to review the lengthy exhibits was available. We have determined it is necessary to rule on these outstanding objections prior to making findings of fact. This opinion is limited to ruling on the admissibility of Exhibits DV through KE.1 Having carefully reviewed and…
2Cases cited24 opinions
- Palmer v. HoffmanSupreme Court of the United States · 1943
- In re Japanese Electronic Products Antitrust LitigationCourt of Appeals for the Third Circuit · 1983
- Emich Motors Corp. v. General Motors Corp.Supreme Court of the United States · 1951
- Helen L. Huff, Administratrix of the Estate of Jessee Huff, Deceased, Cross-Appellant v. White Motor Corporation, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1979
- Paddack v. Dave Christensen, Inc.Court of Appeals for the Ninth Circuit · 1984
19 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Powers v. CommissionerUnited States Tax Court · 1993
- Snyder v. CommissionerUnited States Tax Court · 1989
- Continental Illinois Corp. v. CommissionerUnited States Tax Court · 1989
- Gerling Int'l Ins. Co. v. CommissionerUnited States Tax Court · 1992
13 more not listed; retrieve them via the Exa API.