- 9 - individual who prepared the written report that respondent timely submitted to the Court and served on petitioner as required by Rule 143(f). We determined that that individual was not an expert qualified to opine on the fair market value of the Mark IV helmet as issue. Respondent called two fact witnesses, Dr. Jamieson and Mr. Gilliam, who testified at trial. We found each of them credible.5 5 Petitioner renews on brief his contention at trial that the testimony of respondent's witnesses, Dr. Jamieson and Mr. Gil- liam, should be excluded because their identity was omitted from respondent's trial memorandum dated Jan. 5, 1995, and, as a result of that omission, he did not have the opportunity to prepare for the testimony of those witnesses. The identity of respondent's witnesses, Dr. Jamieson and Mr. Gilliam, was dis- closed to petitioner, inter alia, in an amendment to trial memorandum for respondent dated Jan. 12, 1995 (respondent's amendment to trial memorandum). Petitioner was aware of the identity of those witnesses almost two weeks before the trial herein, made no effort to ascertain their whereabouts, did not ask respondent how he could contact them, and chose not to contact them. We reaffirm our finding at trial that under those circumstances petitioner's ability to present his case was not prejudiced by respondent's calling Dr. Jamieson and Mr. Gilliam as witnesses. Petitioner also renews on brief his suggestion at trial that this Court should not rely on the testimony of Dr. Jamieson and Mr. Gilliam because they were not credible. The determination of the credibility of witnesses is a question of fact that is within our discretion. Friedman v. Commissioner, 235 F.2d 86 (6th Cir. 1956), affg. T.C. Memo. 1954-198. As noted above, we found each of respondent's two fact witnesses credible. Petitioner also renews on brief his contention at trial that the testimony of respondent's witness, Dr. Jamieson, should be excluded because it was beyond the scope of testimony stated in respondent's amendment to trial memorandum. Petitioner also objects on brief to the testimony of respondent's witness, Mr. Gilliam, on the same grounds. Petitioner's contentions about the (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011