Smith v. Commissioner
United States Tax Court
The underlying substantive issue in these cases is whether petitioners may deduct losses from their investments in coal partnerships. During the course of the trial, respondent moved to have witnesses excluded from the courtroom. The Court granted respondent's motion, and fact witnesses were excluded from the courtroom. One witness (S), who was not present when the Court granted respondent's motion, subsequently was called to testify as a fact witness.
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The underlying substantive issue in these cases is whether petitioners may deduct losses from their investments in coal partnerships. During the course of the trial, respondent moved to have witnesses excluded from the courtroom. The Court granted respondent's motion, and fact witnesses were excluded from the courtroom. One witness (S), who was not present when the Court granted respondent's motion, subsequently was called to testify as a fact witness. During the course of S's testimony, it was disclosed that petitioners' counsel had provided S with significant portions of the trial…
1Opinion of the Court
OPINION
Parker, Judge:
These cases were assigned to Special Trial Judge Carleton D. Powell pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986 and Rule 180 et seq.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Powell, Special Trial Judge:
These cases are before the Court on respondent’s motion to strike the direct testimony of Norman F. Swanton, and petitioners’ cross-motion for order declaring Norman F. Swanton exempt from prior sequestration order and in opposition to motion…
2Cases cited5 opinions
- Holder v. United StatesSupreme Court of the United States · 1893
- Gene Miller v. Universal City Studios, Inc.Court of Appeals for the Fifth Circuit · 1981
- Weeks Dredging & Contracting, Inc. v. United StatesUnited States Court of Claims · 1986
- Colorado Nat'l Bankshares, Inc. v. CommissionerUnited States Tax Court · 1989
- Thompson v. CommissionerUnited States Tax Court · 1989
3Cited by5 opinions
- Fargo v. Comm'rUnited States Tax Court · 2004
- Berry Petroleum Co. v. CommissionerUnited States Tax Court · 1995
- Beagles v. Comm'rUnited States Tax Court · 2003
- Berry Petroleum Co. v. CommissionerUnited States Tax Court · 1995
- Smith v. CommissionerUnited States Tax Court · 1989