Attorney-at-Law

STIPULATION ISN’T CAPITULATION

In Uncategorized on 08/22/2019 at 15:51

Today’s episode of the story of Richard R. Raley, Docket No. 15789-17, filed 8/22/19, lets Judge Buch tell us that stipulations don’t solve every issue.

“The Commissioner filed a document captioned ‘Respondent’s Designation of Deposition Testimony To Be Used At Trial.’ This appears to be an attempt to put into the evidentiary record of this case a deposition of a non-party taken pursuant to a stipulation under Rule 81(d), Tax Court Rules of Practice & Procedure. The mere fact that a deposition was taken by stipulation does not automatically mean that a party can put that deposition into the evidentiary record of the case. See Rule 81(i).” Order, at p. 1.

The deposition can be used to impeach the witness, or by the adverse party for any purpose, but to let the deposition in for any purpose requires judicial oversight. See Rule 81(i)(3).

Neither side can smuggle the deposition in while Judge Buch is on the case.

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