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.
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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
Colorado National Bankshares, Inc., and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, Respondent
Colorado Nat'l Bankshares, Inc. v. Commissioner
Docket No. 3273-88
United States Tax Court
92 T.C. 246; 1989 U.S. Tax Ct. LEXIS 18; 92 T.C. No. 14;
February 1, 1989; As amended February 15, 1989 February 1, 1989, Filed
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…
2Cases cited14 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
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