- 16 - At trial, petitioner submitted several exhibits purporting to substantiate some of petitioner corporation’s travel and entertainment expenses and petitioner’s claim that he made cash advances to petitioner corporation. They were not admitted into evidence because they were not exchanged as required by our pretrial orders.6 Materials not exchanged in compliance with our pretrial orders may be excluded from evidence. Rule 104(c)(2); Gleason v. Commissioner, T.C. Memo. 1990-110; see Freedson v. Commissioner, 565 F.2d 954 (5th Cir. 1978), affg. 65 T.C. 333 (1975) and 67 T.C. 931 (1977); McCoy v. Commissioner, 76 T.C. 1027 (1981), affd. 696 F.2d 1234 (9th Cir. 1983). At trial, petitioner’s counsel said that prior counsel for petitioner had told him that he submitted and withdrew for reorganization “voluminous documentation” around July 15, 1994. Respondent’s counsel remembered receiving no such documents from petitioner. There is no corroboration of petitioner’s counsel’s secondhand report that prior counsel gave records to respondent in July 1994. Petitioners apparently accept respondent’s counsel’s account because they have not pursued this point further. Also, petitioner does not claim that he organized any of these records and gave them to respondent before these cases were tried. 6 Petitioner refrained from offering numerous documents into evidence after we did not admit other exhibits that were not exchanged before trial.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011