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Petitioner's brief was of very little assistance to us.
Nevertheless, we shall not hold for respondent on that basis, but
have determined our findings of fact on the meager record before
us.
We now turn to respondent's objections to some of
petitioner's exhibits. Respondent objected to the following
exhibits on the basis of authenticity: Petitioner's Exhibit 5,
the California return; Petitioner's Exhibit 6, Application for
Automatic Extension of Time to File the California return; and
Petitioner's Exhibit 8, Escrow Statement for the Gibraltar
property. Finally, respondent objected to Petitioner's Exhibit 8
on the basis of hearsay and Petitioner's Exhibit 13, an Order
Holding the Franchise Tax Board in Civil Contempt, on the basis
of relevancy.6
Proceedings in this Court are conducted in accordance with
the Federal Rules of Evidence. Sec. 7453; Rule 143. Evidence
5(...continued)
petitioner's brief includes a section entitled "Petitioner's
Calculation of Proper Tax", which appears to be a premature
attempt at a Rule 155 computation.
6 Respondent's counsel also objected to the manner in which
she received Petitioner's Exhibits 5 through 11 because they were
sent to her via facsimile the morning of the trial. Although
petitioner violated the pretrial order by his failure to timely
provide respondent with these documents, respondent did stipulate
to them. Thus, we shall not exclude them because respondent's
receipt of them was delayed.
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