Charles Vernon Roberts - Page 10

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          escrow document is a business record.  See Fed. R. Evid. 803(6).            
          Therefore, we overrule respondent's hearsay objection.                      
               Finally, we turn to respondent's relevancy objection to                
          Petitioner's Exhibit 13.  Relevant evidence means evidence having           
          any tendency to make the existence of any fact that is of                   
          consequence to the determination of the action more or less                 
          probable than it would be without the evidence.  Fed. R. Evid.              
          401.  Petitioner's Exhibit 13 pertains to the efforts of the                
          California Franchise Tax Board to collect California income taxes           
          during petitioner's bankruptcy.  This document has no relevance             
          to petitioner's Federal income tax liability.  Accordingly, we              
          sustain respondent's objection.7                                            










          7  Petitioner argued that this exhibit was relevant to his                  
          motion to dismiss based on petitioner's contention that the IRS             
          had already assessed a tax for the 1983 taxable year.  We had               
          previously denied that motion, but advised petitioner that he               
          could renew the motion, if appropriate, at a later point during             
          the proceedings.  Petitioner failed to do so.  Since there is no            
          pending motion to dismiss, Petitioner's Exhibit 13 cannot be                
          relevant to such motion.  Moreover, we fail to see any such                 
          relevancy in any event.                                                     







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