Ronnie F. Judy - Page 10

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                  (5) A certified bank check in the amount of $24,806.83                              
            payable to Mr. Judy.                                                                      
                  None of these documents was shared with respondent before                           
            trial, introduced in evidence at trial, or brought to the                                 
            attention of the Court before the record was closed.  Attachments                         
            to briefs do not constitute evidence and may not be considered.                           
            Rule 143(b); Kwong v. Commissioner, 65 T.C. 959, 967 n.11 (1976);                         
            Perkins v. Commissioner, 40 T.C. 330, 340 (1963).  None of the                            
            documents is on its face sufficiently trustworthy and probative                           
            on the point for which it is offered that excluding it would                              
            significantly detract from the truth-seeking function of these                            
            proceedings.  The first two documents are notarized by                                    
            petitioner’s wife.  The authenticity of Mr. Judy’s signature on                           
            the documents has not been established.  The dates on the                                 
            documents indicate that they were executed several months before                          
            trial.  Yet, at trial, when petitioner requested that his father                          
            be excused from testifying, he asked whether, as an alternative,                          
            Mr. Judy might be allowed to execute an affidavit while sitting                           
            in the car outside the courthouse.  That was a strange suggestion                         
            if petitioner had in fact already arranged for Mr. Judy to                                
            prepare two such affidavits.  The copies of bank records provide                          
            too little identifying information to be useful.  The account                             
            owners and depositories are not identified.  There is no                                  
            indication of any relationship to the Lillie Mae Ellis estate.                            

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Last modified: May 25, 2011