Thursday, July 20, 2006
The Eleventh Circuit has issued a remarkable three-page order in the long-running Ballard, Kanter and Lisle saga, partially granting petitioner's motion to enforce the Eleventh Circuit's mandate:
In view of the prolonged history of this case, however, we remind all involved that certain facts control. This case cannot be retried as the witnesses are dead. Judge Couvillion heard the witnesses, gave careful consideration to all the evidence, made credibility evaluations and rendered a detailed report (now referred to as the "original" report). The law requires that Judge Haines give "due regard" to the credibility determinations of Judge Couvillion, presuming that his findings are correct unless manifestly unreasonable. This will undoubtedly entail a review of this voluminous record but should not require extensive procedural matters. The parties have been given until November 1, 2006 to complete the filing of objections and replies thereto. We encourage Judge Haines to conclude this matter no later than ninety days thereafter.
Consistent with our retained jurisdiction over this matter, we hereby order that counsel advise this court no later than November 6, 2006 if the briefing of objections has been completed and to thereafter advise this court each thirty days as to what progress has been made towards a final disposition in the Tax Court. We request that Judge Haines advise this court on his progress towards final disposition on December 1, 2006; January 1, 2007 and February 1, 2007. We urge all concerned to expedite this matter in every way possible. At this point in time it deserves a high priority.
Prior TaxProf Blog Coverage:
- Supreme Court Decision (3/7/05)
- National Law Journal Article (6/28/05)
- Tax Court Rule Changes (7/13/05)
- Eleventh Circuit's Decision (11/12/05)
- Government Seeks Rehearing (11/21/05)
- Pressure Mounts on Tax Court (11/25/05)
- Tax Court Reinstates Trial Judge's Report (12/24/05)