Armco, Inc. v. Commissioner
United States Tax Court
P sought a pretrial ruling on the admissibility of an affidavit of a former Treasury Department and Internal Revenue Service employee, now deceased, who assisted in drafting sec. 1.167(a)-11(d)(2), Income Tax Regs., to explain the intended meaning of the regulation. The affidavit was prepared in 1983, 12 years after the regulation was adopted.
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P sought a pretrial ruling on the admissibility of an affidavit of a former Treasury Department and Internal Revenue Service employee, now deceased, who assisted in drafting sec. 1.167(a)-11(d)(2), Income Tax Regs., to explain the intended meaning of the regulation. The affidavit was prepared in 1983, 12 years after the regulation was adopted. Held: The affidavit is irrelevant and therefore inadmissible under rule 401, Federal Rules of Evidence, because the affidavit expresses only an individual opinion and is not a statement of institutional intent, and was not contemporaneous with the…
1Opinion of the Court
OPINION
WILLIAMS, Judge:
Petitioner seeks a ruling prior to trial on the admissibility of an affidavit of a former employee of the Department of Treasury and the Internal Revenue Service who assisted in drafting section 1.167(a)-l 1(d)(2), Income Tax Regs. The proper application of this section of the regulations, particularly example (2) of section 1.167(a)-ll(d)(2)(vi), Income Tax Regs., is one of the issues that the Court must decide after trial. Respondent objects to the admission of the affidavit, and the parties have filed memoranda in support of their respective positions.
■ Oh January 5,…
2Cases cited5 opinions
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Jewett v. CommissionerSupreme Court of the United States · 1982
- Estate of Lang v. CommissionerUnited States Tax Court · 1975
- The Estate of Grace E. Lang, Deceased. Richard E. Lang v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Deluxe Check Printers, Inc. v. United StatesUnited States Court of Claims · 1984
3Cited by37 opinions
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Connecticut General Life Insurance Company v. Commissioner of Internal Revenue (Tax Court No. 92-21212). Cigna Corporation and Consolidated Subsidiaries v. Commissioner of Internal Revenue (Tax Court No. 92-21213)Court of Appeals for the Third Circuit · 1999
- Sidell v. CommissionerCourt of Appeals for the First Circuit · 2000
- Williams v. CommissionerUnited States Tax Court · 1989
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