Paul L. Caron

Tuesday, September 29, 2009

Larson: Evidence Rules in the Tax Court

Tax Lawyer LogoJoni Larson (Thomas Cooley) has published Tax Evidence III: A Primer on the Federal Rules of Evidence as Applied by the Tax Court, 62 Tax Law. 555 (2009). Here is part of the Introduction:

This Article surveys the Tax Court’s interpretation and application of the [Federal Rules of Evidence]. The Article does not discuss the application of the Rules by federal district courts, the Court of Federal Claims, or the federal circuit courts of appeals, except to the extent that there is a split of authority in the circuit courts. Appendix A identifies those Rules that have not been addressed or interpreted by the Tax Court in its opinions. Appendix B provides a tabular summary of the Rules most commonly used in the Tax Court and their various foundational requirements.

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