- 3 - As a preliminary matter, we must decide whether certain documents submitted by respondent during the trial of this case should be admitted into evidence. Prior to trial, petitioner submitted two motions seeking to exclude these documents from evidence. At trial, respondent sought to admit four of the documents which were, inter alia, referenced in those motions. Petitioner maintained its objections to the challenged documents at trial. The documents which are the subject of petitioner's motions and subsequent objections are: 1. An agreement executed by Patricia Vestal, Gordon Davenport, and Charles Botefuhr on November 28, 1980, which references transfers made by Birnie Davenport to Patricia Vestal, Gordon Davenport, and Charles Botefuhr (Exh. AD). 2. A letter dated April 11, 1984, from John H. Conway, Jr., Esq., and Charles B. Tetrick, Esq., addressed to Mr. Gordon Davenport and Mrs. Pat Vestal regarding the settlement of the estate of Elizabeth G. Davenport Tax Court case (Exh. AF). 3. An agreement dated April 22, 1984, involving the Commissioner and the Estate of Elizabeth G. Davenport, Deceased, Gordon E. Davenport, and Patricia Vestal, Executors (Exh. AE). 4. A letter dated August 3, 1991, from Edward Botefuhr to Corrine Childs in response to a letter from Ms. Childs requesting information on a gift tax return that was allegedly to be filed by Mr. Botefuhr on behalf of Birnie (Exh. AG).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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