Colorado Nat'l Bankshares, Inc. v. Commissioner
United States Tax Court
In trial to determine valuation of core deposits intangibles, Rule 145, Tax Court Rules of Practice and Procedure, was invoked excluding all witnesses, including expert witnesses, from the courtroom. Counsel for R asked that witnesses be excluded, including experts. P's counsel did not object. During a trial recess, P's expert witness prepared a graph and computer calculations to clarify his testimony.
Read the full summary
In trial to determine valuation of core deposits intangibles, Rule 145, Tax Court Rules of Practice and Procedure, was invoked excluding all witnesses, including expert witnesses, from the courtroom. Counsel for R asked that witnesses be excluded, including experts. P's counsel did not object. During a trial recess, P's expert witness prepared a graph and computer calculations to clarify his testimony. Such graph and computer printout were later admitted into evidence as P's exhibit. R's counsel subsequently showed such exhibit outside the courtroom to his expert witness prior to his…
1Opinion of the Court
COLVIN, Judge:
This opinion decides petitioner’s motion for sanctions to be imposed on the grounds that Rule 1451 (Exclusion of Proposed Witnesses) was violated by respondent during trial.
Petitioner has moved to strike (1) all or part of the testimony of respondent’s expert witness, Professor Edward Kane; and (2) all or part of the cross-examination of petitioner’s expert witness, Dale Winter. The motion is based on petitioner’s belief that respondent’s counsel showed Professor Kane petitioner’s Exhibit 81 outside the courtroom before Professor Kane testified, and that showing him the exhibit…
2Cases cited13 opinions
- Holder v. United StatesSupreme Court of the United States · 1893
- United States v. Jose Luis Oropeza and Mark James MintonCourt of Appeals for the Ninth Circuit · 1977
- United States v. Jessie BuchananCourt of Appeals for the Tenth Circuit · 1986
- Citizens & Southern Corp. v. CommissionerUnited States Tax Court · 1988
- United States v. David Jimenez, Michael Anthony Daum, Louis Perez, Edward Fernandez, and Abrahim ZuriarrianCourt of Appeals for the Eleventh Circuit · 1986
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Berry Petroleum Co. v. CommissionerUnited States Tax Court · 1995
- Thompson v. CommissionerUnited States Tax Court · 1989
- Smith v. CommissionerUnited States Tax Court · 1989
- Berry Petroleum Co. v. CommissionerUnited States Tax Court · 1995
- Colorado Nat'l Bankshares, Inc. v. CommissionerUnited States Tax Court · 1989
2 more not listed; retrieve them via the Exa API.