Carpenter v. Commissioner
United States Tax Court
Respondent filed a motion in limine to preclude petitioner's expert from submitting a report or testifying on the rights of decedent's spouse under a will under North Carolina State law. Held, expert testimony on State law invades the province of the Court and is inadmissible under Fed. R. Evid. 702.
1Opinion of the Court
ESTATE OF STANLEY M. CARPENTER, DECEASED, WILLIAM R. THOMAS, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Carpenter v. Commissioner
Docket No. 13227-91
United States Tax Court
T.C. Memo 1993-97; 1993 Tax Ct. Memo LEXIS 98; 65 T.C.M. (CCH) 2119;
March 23, 1993, Filed
An order will be issued granting respondent's motion in limine.
Respondent filed a motion in limine to preclude petitioner's expert from submitting a report or testifying on the rights of decedent's spouse under a will under North Carolina State law. Held, expert testimony on State law invades the province of…
2Cases cited11 opinions
- F.H. Krear & Co. v. Nineteen Named TrusteesCourt of Appeals for the Second Circuit · 1987
- Marx & Co. v. Diners' Club, Inc.Court of Appeals for the Second Circuit · 1977
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
- United States v. Lewis A. ZipkinCourt of Appeals for the Sixth Circuit · 1984
- United States v. Dorothy R. GarberCourt of Appeals for the Fifth Circuit · 1979
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