In Uncategorized on 07/23/2019 at 15:05

IRS is trying the old smothering trick, attempting to stop Estate of Charles P. Morgan, Deceased, Roxanna L. Morgan, Personal Representative and Roxanna L. Morgan, Docket No. 592-18, filed 7/23/19, from putting in various out-of-Court declarations of the late Chas P. “…offered by petitioners for their truth, that do not qualify for one of the exceptions to hearsay set forth in Rules 803 and 804 of the Federal Rules of Evidence.” Order, at p. 1.

Now we all know from Evidence 101 that hearsay is whatever someone says out of court, where the one who said it isn’t in court to be cross-examined. Except stuff. The stuff is what the cited Federal Rules of Evidence say.

But Judge Pugh, like most judges, likes to make her own rulings on what is and what isn’t barred by those Rules. Blanket objections take away all the fun, and are therefore wet blankets in Judge Pugh’s courtroom.

“In Goldsmith v. Commissioner, 86 T.C. 1134 (1986), we declined to uphold a blanket objection and we declined to grant a blanket exception; instead we considered whether specific statements met a hearsay exception.

“Here too we will evaluate the admissibility of any statements under the hearsay exceptions as they arise at trial; we will not preclude petitioners from relying upon the residual exception found in Rule 807 in advance of trial.” Order, at p. 1.

IRS counsel can object as the trial goes along.

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