Funk v. Commissioner of Internal Revenue

KALODNER, Circuit Judge.

This appeal is taken from a decision of the Tax Court (six judges dissenting) in two consolidated cases. While the principal inquiry involved in the litigation relates, to the scope of the petitioner’s powers under certain trust instruments, the pressing question for our determination is whether the Tax Court may take judicial notice of its records in another case involving the same trusts but not the same taxpayer so as to make a critical fact finding in the instant litigation.

A further question of law is to what extent the courts of New Jersey will exercise control…