In Uncategorized on 02/11/2020 at 14:46

While it’s outside my experience, I must presume that when one wears shoes of the whitest, and has paying clients well up in the foodchain, one studies the rules of the court in which one appears (or details the appropriate first-year for that purpose). And acts in strict accord therewith.

Well, today Judge Albert G (“Scholar Al”) Lauber, who has served a term as partner in a white-shoe, gently reproves a trio of fellow-exalteds in Banco Bradesco, SA, Docket No. 13217-18, filed 2/11/20.

The trio “…e-filed the Expert Report of G H at docket entry #22.” Order, at p. 1. (Name omitted).

Of course, my well-schooled readers will immediately whistle the play dead and, holding arms before chest and rotating same, signal “illegal procedure, offense, e-filing, five-yard penalty, repeat the down. Tweet!”

Judge Scholar Al elucidates: “Under Tax Court Rule 143, expert witness reports are to be exchanged with the opposing party and submitted in paper form to the trial Judge. An expert witness report does not become part of the record until it is admitted into evidence at trial pursuant to Rule 143(g)(2).” Order, at p. 1.

Bur Scholar Al, in an indulgent mood (but don’t count on it continuing, chaps), doesn’t toss G H’s magnum opus in the recycle bin.

Although striking docket entry #22 from the record, “(T)he Court has made and will retain a copy of the report. Petitioner is not required to provide another copy of the report at this time.” Order, at p. 1.

Takeaway- High-priced partner, read the Rules yourself. Twice.

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