Estate of Halas v. Commissioner
United States Tax Court
P moved the Court to reconsider our opinion, T.C. Memo. 1989-536, in which we denied P's motion to disqualify R's expert witness on the basis of conflict of interest and privileged communication relating to information previously obtained by the expert in connection with a third party who is not before the Court. Other petitioners filed motions in limine to disqualify the expert on the same grounds. Held, there is no conflict of interest and our prior opinion, T.C.
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P moved the Court to reconsider our opinion, T.C. Memo. 1989-536, in which we denied P's motion to disqualify R's expert witness on the basis of conflict of interest and privileged communication relating to information previously obtained by the expert in connection with a third party who is not before the Court. Other petitioners filed motions in limine to disqualify the expert on the same grounds. Held, there is no conflict of interest and our prior opinion, T.C. Memo. 1989-536, is deemed correct. Held, further: There is no Federal privilege for appraisers of property. Consequently, all…
1Opinion of the Court
OPINION
HAMBLEN, Judge:
This case is before the Court on the motion for reconsideration of our opinion, T.C. Memo. 1989-536, filed by petitioner, Estate of Halas, Sr., pursuant to Rule 161,2 and the remaining petitioners’ five motions in limine filed October 27, 1989. In our opinion, we denied petitioner’s motion in limine to disqualify Willamette Management Associates, Inc. (hereinafter Willamette) as respondent’s expert witness.
We assume the following facts, as submitted by the parties, for purposes of this ruling. Prior to 1981, the Chicago Bears (hereinafter Old Bears) was an Illinois…
2Cases cited13 opinions
- United States v. NixonSupreme Court of the United States · 1974
- Fisher v. United StatesSupreme Court of the United States · 1976
- Trammel v. United StatesSupreme Court of the United States · 1980
- Couch v. United StatesSupreme Court of the United States · 1973
- United States v. BryanSupreme Court of the United States · 1950
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