- 28 -
Issue 1. Evidentiary Problems
The Federal Rules of Evidence generally apply to proceedings
before this Court. Sec. 7453; Estate of Shafer v. Commissioner,
80 T.C. 1145, 1151 (1983), affd. 749 F.2d 1216 (6th Cir. 1984).
Issue 1(a). Exhibit 36-AJ, Letter From Gregg Kunkowski
Respondent's opening brief "objects to the admission of this
[May 8, 1989] letter to prove the truth of the assertions within
such letter, on hearsay grounds". Respondent goes on to state
that "The letter is admitted for the limited purpose of showing
what was communicated to Howard and Alice Berger on or about such
date." Neither Howard Berger nor Alice Berger has asserted that
the letter qualifies for an exception to the hearsay rule, nor
has either proposed facts based on the letter. The letter is
admitted for the purpose specified by respondent and for whatever
bearing the fact that it was communicated to Howard and Alice
Berger might have on their states of mind in consummating the
1989 transaction in which Woodbine was transferred to the
Kunkowskis. It also tends to indicate that Gregg Kunkowski
played a dominant role in planning the Woodbine transactions in
1989.
Issue 1(b). Exhibits 46-AT, 57, and 58, Documents Signed by
Alice Berger
Alice Berger asserts that these exhibits are hearsay and
objects to their use to prove that she was an owner of the
Woodbine business. Respondent asserts that they are party
Page: Previous 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 NextLast modified: May 25, 2011