Continental Illinois Corp. v. Commissioner
United States Tax Court
Held: Respondent's hearsay objections to receipt in evidence of certain written certifications overruled, with limited exceptions. Respondent's competency and hearsay objections to schedules attached to those written certifications overruled in every instance except one in which respondent waived those objections by using the schedule for his own purposes.
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Held: Respondent's hearsay objections to receipt in evidence of certain written certifications overruled, with limited exceptions. Respondent's competency and hearsay objections to schedules attached to those written certifications overruled in every instance except one in which respondent waived those objections by using the schedule for his own purposes. Petitioner's hearsay and competency objections sustained with respect to one particular exhibit and considered abandoned with respect to the other exhibits to which petitioner raised such objections. Petitioner's relevance objections to…
1Opinion of the Court
CONTINENTAL ILLINOIS CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Continental Illinois Corp. v. Commissioner
Docket No. 5931-83
United States Tax Court
T.C. Memo 1989-468; 1989 Tax Ct. Memo LEXIS 468; 57 T.C.M. (CCH) 1464; T.C.M. (RIA) 89468;
August 30, 1989
Held: Respondent's hearsay objections to receipt in evidence of certain written certifications overruled, with limited exceptions. Respondent's competency and hearsay objections to schedules attached to those written certifications overruled in every instance except one in which respondent waived those objections by…
2Cases cited18 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
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- Helen L. Huff, Administratrix of the Estate of Jessee Huff, Deceased, Cross-Appellant v. White Motor Corporation, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1979
- United States v. Milton Edward BaileyCourt of Appeals for the Third Circuit · 1978
- Alan B. Karme and Laila M. Karme v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
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