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whether petitioners should be required to capitalize additional
costs relating to the timber farm as part of the costs of a water
reservoir).
Unfortunately, pretrial, trial, and posttrial proceedings in
this case are marked by miscommunication between the lawyers for
the parties and by frequent allegations by one lawyer against
another that there is misrepresentation of the facts and
evidence. The inability of the parties' lawyers in this case to
communicate effectively with each other resulted in the trial of
issues that should have been settled and in the presentation of
evidence and arguments in an untimely and confusing manner.
The Court spent hours with the parties' lawyers attempting
to identify and articulate the various primary and alternative
issues and arguments and the relationship of the issues to each
other. Similar to much of the miscommunication between the
parties throughout the pretrial and trial, arguments made in the
parties' posttrial briefs are filled with unnecessary accusatory
statements.
Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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Last modified: May 25, 2011