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Thursday, August 1, 2013

Larson: A Practitioner's Guide to Tax Evidence

LarsonJoni Larson (Professor of Law and Assistant Director, Graduate Tax Program, Thomas M. Cooley Law School), A Practitioner's Guide to Tax Evidence: A Primer on the Federal Rules of Evidence as Applied by Tax Court (ABA Press, 2013):

A must-read for anyone preparing for trial before the U.S. Tax Court, this new guide from the American Bar Association Section of Taxation takes the reader step-by-step through the Federal Rules of Evidence (FRE) as applied by the Tax Court. This compilation results in an easy-to-read collection of cases to support or guide a practitioner facing an evidentiary problem before the Tax Court. The condensed and well-organized sections allow one to easily spot a particular issue or the Evidentiary Rule at hand and to find the supporting cases, and the case discussions have sufficient detail to allow the reader to know whether to go and read the full case. The brief summary of requirements of the major rules presented along with dozens of practice pointers assist the practitioner in charting the proof necessary to succeed.

Professor Larson has done a great service for all Tax Court practitioners. Her book provides a detailed passage through the FRE as applied by the Tax Court. This compilation results in an easy-to-read collection of cases to support or guide a practitioner facing an evidentiary problem in a Tax Court case. ... Having a book that focuses on the Tax Court’s rulings regarding FRE issues greatly aids the bar of that Court. Professor Larson’s condensed and well-organized sections allow one to easily spot a particular issue or the Evidentiary Rule at hand and to find the supporting cases. The case discussions have sufficient detail to allow the reader to know whether to go and read the full case. The brief summary of requirements of the major rules assists the practitioner in charting the proof necessary to succeed. Overall, those practicing in the Tax Court owe a debt of gratitude to Professor Larson for her work to assist in preparing for trialT. Keith Fogg, Professor of Law and Director of the Federal Tax Clinic, Villanova Law School.

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