Van Der Aa Invs., Inc. v. Comm'r
United States Tax Court
P has moved for partial summary judgment (the motion). R objects on the ground that P has failed to establish that there is no genuine issue as to any material facts. In particular, R claims that many of P's exhibits constitute hearsay and are so unreliable that, without the opportunity for formal discovery and cross-examination, the documents should not be before the Court and the Court should not rely upon them in ruling on the motion.
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P has moved for partial summary judgment (the motion). R objects on the ground that P has failed to establish that there is no genuine issue as to any material facts. In particular, R claims that many of P's exhibits constitute hearsay and are so unreliable that, without the opportunity for formal discovery and cross-examination, the documents should not be before the Court and the Court should not rely upon them in ruling on the motion. In support of the motion, P has offered an expert valuation report, claiming that it constitutes admissible hearsay as a business record under Fed. R. Evid.…
1Opinion of the Court
OPINION
Halpern, Judge:
This matter is before the Court on petitioner’s motion for partial summary judgment (the motion). Respondent objects.
Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Rule 121 provides for summary judgment. Summary judgment may be granted with respect to all or any part of the legal issues in controversy “if the pleadings, answers to interrogatories, depositions, admissions, and any other acceptable materials, together with the affidavits,…
2Cases cited2 opinions
- Forward Communications Corp. v. United StatesUnited States Court of Claims · 1979
- N.Y. Football Giants v. Comm'rUnited States Tax Court · 2001
3Cited by7 opinions
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- Yates v. Comm'rUnited States Tax Court · 2013
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- Brannan Sand & Gravel Co., LLC, J. Curtis Marvel, Tax Matters Partner v. CommissionerUnited States Tax Court · 2020
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