Thompson v. Commissioner
United States Tax Court
In this consolidated fraud case, Rule 145, Tax Court Rules of Practice and Procedure, was invoked at the beginning of the trial and witnesses were excluded from the courtroom. One witness (K) proposed by Ps Trawlers and O'Neal was not subpoenaed by them and did not appear to testify. Another trial session before another judge was scheduled to take K's testimony. Again, Ps Trawlers and O'Neal failed to subpoena him and he did not appear to testify.
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In this consolidated fraud case, Rule 145, Tax Court Rules of Practice and Procedure, was invoked at the beginning of the trial and witnesses were excluded from the courtroom. One witness (K) proposed by Ps Trawlers and O'Neal was not subpoenaed by them and did not appear to testify. Another trial session before another judge was scheduled to take K's testimony. Again, Ps Trawlers and O'Neal failed to subpoena him and he did not appear to testify. Thereafter, counsel for Ps Trawlers and O'Neal, without seeking permission of the Court, gave K copies of the transcript of the testimony of two…
1Opinion of the Court
OPINION
Parker, Judge:
This case is before the Court on the motion of petitioner St. Augustine Trawlers, Inc. and petitioners Velton J. O’Neal and Pearl W. O’Neal for an order modifying the exclusion of witnesses. Petitioner Jerry D. Thompson opposes their motion. The issues to be decided are whether the Court’s order under Rule 1452 excluding witnesses from the courtroom has been violated and, if so, the appropriate sanction, if-any, to be imposed for that violation.
This is a fraud case involving a corporate taxpayer and two individual taxpayers who were the sole shareholders of the…
2Cases cited11 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Gene Miller v. Universal City Studios, Inc.Court of Appeals for the Fifth Circuit · 1981
- United States v. BlascoCourt of Appeals for the Eleventh Circuit · 1983
- United States v. Carl D. SchaeferCourt of Appeals for the Seventh Circuit · 1962
- United States v. David Jimenez, Michael Anthony Daum, Louis Perez, Edward Fernandez, and Abrahim ZuriarrianCourt of Appeals for the Eleventh Circuit · 1986
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3Cited by6 opinions
- Berry Petroleum Co. v. CommissionerUnited States Tax Court · 1995
- Smith v. CommissionerUnited States Tax Court · 1989
- Berry Petroleum Co. v. CommissionerUnited States Tax Court · 1995
- Smith v. CommissionerUnited States Tax Court · 1989
- Thompson v. CommissionerUnited States Tax Court · 1989
1 more not listed; retrieve them via the Exa API.