Conti v. Commissioner
United States Tax Court
To corroborate a cash hoard claim, Ps offered into evidence the results of polygraph tests which were administered to them unilaterally, without notice to respondent. Held, results of petitioners' polygraph tests are inadmissible.
1Opinion of the Court
Colvin, Judge:
This case is before us on petitioners’ offer into evidence of results of polygraph tests and respondent’s objection thereto. Both parties called expert witnesses relating to whether polygraphy is generally accepted by the relevant scientific community. Frye v. United States, 293 F. 1013 (D.C. Cir. 1923).1 Admission of the polygraph examination results was taken under advisement to permit briefing by the parties.
Respondent determined deficiencies of $116,410.57 for 1986 and $390,227.28 for 1987, and additions to tax for fraud under section 6653(b) and substantial understatement…
2Cases cited33 opinions
- Frye v. United StatesCourt of Appeals for the D.C. Circuit · 1923
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Quock Ting v. United StatesSupreme Court of the United States · 1891
- Allen Peteet, Ann I. Greenhill, Individually and on Behalf of the Heirs of the Estate of James Edward Greenhill, Deceased v. Dow Chemical CompanyCourt of Appeals for the Fifth Circuit · 1989
- Parker v. CommissionerUnited States Tax Court · 1986
28 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Martin Ice Cream Co. v. Comm'rUnited States Tax Court · 1998
- Guilio J. Conti and Edith Conti v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
- Knauss v. Comm'rUnited States Tax Court · 2005
- Boca Constr. v. CommissionerUnited States Tax Court · 1995
- Garavaglia v. Comm'rUnited States Tax Court · 2011
21 more not listed; retrieve them via the Exa API.