In Uncategorized on 02/06/2018 at 15:47

No, this is not a reprise of the old wheeze concerning what a certain privileged young lady makes for dinner. Unlike today’s one small-claimer (a reprise of the obsolescent unreimbursed employee business expense deduction) and Judge David Gustafson’s patient deconstruction of a virtually-uncontested NOD from a CDP, today we have an undesignated order containing a useful practice pointer.

Here’s Judge Goeke on making reservations dealing with disputed documents.

Parties may agree that certain documents exist, but dispute relevance and admissibility. The proponent of the documents will wish the adverse party to admit the documents as evidence, by way of a Rule 91(f) motion. The opponent will, of course, oppose.

Judge Goeke: “Pending before the Court is respondent’s Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f)…. … petitioners’ [sic] filed a Response to Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f). The documents that underlie respondent’s motion and petitioners’ response should be stipulated exhibits with objections reserved and the admission and characterization of those documents will be determined at trial.” Order, at p. 1.

IRS’ motion is denied.

Deciding admissibility of documents is as much the daily grist that comes to the judicial mill as the credibility of witnesses’ testimony.

Oh, the order is one of many in Estate of Rhoda-May A. Dallas, Deceased, Jane D. Miller, Executor, et al., Docket No. 4853-16, filed 2/6/18.

There is one more thing, a whistleblower case brought by a former client. When I saw the name on today’s linked Orders list, memories came flooding back from twenty-five years ago. The order was only a routine sealing, but I look forward to seeing how the case develops, and blogging any good stuff. I see the client does have new counsel, though, and I wish them both well.

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