Smith v. Commissioner
United States Tax Court
The underlying substantive issue in these cases is whether petitioners may deduct losses from their investments in coal partnerships. During the course of the trial, respondent moved to have witnesses excluded from the courtroom. The Court granted respondent's motion, and fact witnesses were excluded from the courtroom. One witness (S), who was not present when the Court granted respondent's motion, subsequently was called to testify as a fact witness.
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The underlying substantive issue in these cases is whether petitioners may deduct losses from their investments in coal partnerships. During the course of the trial, respondent moved to have witnesses excluded from the courtroom. The Court granted respondent's motion, and fact witnesses were excluded from the courtroom. One witness (S), who was not present when the Court granted respondent's motion, subsequently was called to testify as a fact witness. During the course of S's testimony, it was disclosed that petitioners' counsel had provided S with significant portions of the trial…
1Opinion of the Court
Kevin Smith and Amy Smith, Petitioners v. Commissioner of Internal Revenue, Respondent; Howard Benatovich and Lana Benatovich, Petitioners v. Commissioner of Internal Revenue, Respondent
Smith v. Commissioner
Docket Nos. 10171-86, 10172-86
United States Tax Court
92 T.C. 1349; 1989 U.S. Tax Ct. LEXIS 95; 92 T.C. No. 91;
June 28, 1989; As corrected July 6, 1989 June 28, 1989, Filed
The underlying substantive issue in these cases is whether petitioners may deduct losses from their investments in coal partnerships. During the course of the trial, respondent moved to have witnesses excluded from the…
2Cases cited6 opinions
- Holder v. United StatesSupreme Court of the United States · 1893
- Gene Miller v. Universal City Studios, Inc.Court of Appeals for the Fifth Circuit · 1981
- Weeks Dredging & Contracting, Inc. v. United StatesUnited States Court of Claims · 1986
- Colorado Nat'l Bankshares, Inc. v. CommissionerUnited States Tax Court · 1989
- Thompson v. CommissionerUnited States Tax Court · 1989
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