Barkley Co. v. Commissioner
United States Tax Court
Respondent received documentary evidence 2 days prior to trial and did not offer it to petitioner for purposes of stipulation in accord with Tax Court Rule 91 and the requirements of an outstanding pretrial order. Respondent, instead, held the document for impeachment purposes, which is an exception to Rule 91 and the pretrial order. At the conclusion of the trial, respondent offered the document to impeach documents in the record and petitioner's entire position.
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Respondent received documentary evidence 2 days prior to trial and did not offer it to petitioner for purposes of stipulation in accord with Tax Court Rule 91 and the requirements of an outstanding pretrial order. Respondent, instead, held the document for impeachment purposes, which is an exception to Rule 91 and the pretrial order. At the conclusion of the trial, respondent offered the document to impeach documents in the record and petitioner's entire position. Held, that documentary evidence may not be held or reserved to "impeach" documents or an adversary's position and that the concept…
1Opinion of the Court
OPINION
GERBER, Judge:
Petitioner, following the trial and before submission of briefs, moved to exclude a document that respondent had offered at trial, which the Court had conditionally received, leaving the parties to address the question of admissibility on brief. The parties have presented their legal arguments in the motion and objection to same, and we deem it appropriate to rule upon the admissibility of the document, preliminary to the filing of briefs addressing the substantive issue(s). The substantive issue(s) in this case involves whether petitioner is entitled to a stepped-up…
2Cases cited2 opinions
- John C. Frank, Plaintiff-Cross v. Victoria BloomCourt of Appeals for the Tenth Circuit · 1980
- Doggett v. CommissionerUnited States Tax Court · 1976
3Cited by7 opinions
- Dixson Int'l Service Corp. v. CommissionerUnited States Tax Court · 1990
- Exxon Corp. v. CommissionerUnited States Tax Court · 1992
- Barkley Co. of Arizona v. CommissionerUnited States Tax Court · 1988
- Barkley Co. v. CommissionerUnited States Tax Court · 1987
- Dixson Int'l Service Corp. v. CommissionerUnited States Tax Court · 1990
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