Estate of Temple v. Commissioner
United States Tax Court
Held, the transcript of the testimony given by the taxpayer's accountant before a Federal grand jury is not qualified as an exception to the hearsay rule under rule 803(24) or 804(b)(5) of the Federal Rules of Evidence and accordingly may not be received as substantive evidence in a subsequent civil action involving the tax liability of the taxpayer, where both the accountant and the taxpayer were deceased and therefore unavailable to testify at the trial, there was no…
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Held, the transcript of the testimony given by the taxpayer's accountant before a Federal grand jury is not qualified as an exception to the hearsay rule under rule 803(24) or 804(b)(5) of the Federal Rules of Evidence and accordingly may not be received as substantive evidence in a subsequent civil action involving the tax liability of the taxpayer, where both the accountant and the taxpayer were deceased and therefore unavailable to testify at the trial, there was no cross-examination or opportunity for cross-examination of the accountant by the taxpayer or his representative, and, in view…
1Opinion of the Court
Estate of Hollis R. Temple, Deceased, Barbara Barnhill, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Temple v. Commissioner
Docket Nos. 727-72, 728-72
United States Tax Court
65 T.C. 776; 1976 U.S. Tax Ct. LEXIS 173;
January 22, 1976, Filed
Held, the transcript of the testimony given by the taxpayer's accountant before a Federal grand jury is not qualified as an exception to the hearsay rule under rule 803(24) or 804(b)(5) of the Federal Rules of Evidence and accordingly may not be received as substantive evidence in a subsequent civil action involving the tax…
2Cases cited13 opinions
- United States v. Socony-Vacuum Oil Co.Supreme Court of the United States · 1940
- Costello v. United StatesSupreme Court of the United States · 1956
- United States v. Procter & Gamble Co.Supreme Court of the United States · 1958
- Dennis v. United StatesSupreme Court of the United States · 1966
- Pittsburgh Plate Glass Co. v. United StatesSupreme Court of the United States · 1959
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