Robert John Kayian, Transferee - Page 28

                                       - 28 -                                         

               We shall now address the transferee liability issues pre-              
          sented in these cases.  Respondent bears the burden of showing              
          that each petitioner is liable as a transferee of property of Mr.           
          Kayian, Sr., but not that Mr. Kayian, Sr. was liable for Mr.                
          Kayian, Sr.'s 1987-1989 unpaid tax liability.  See sec. 6902(a);            
          Rule 142(d).                                                                
               Section 6901 provides in pertinent part:                               
                    (a)  Method of Collection.--The amounts of the                    
               following liabilities shall, except as hereinafter in                  
               this section provided, be assessed, paid, and collected                
               in the same manner and subject to the same provisions                  
               and limitations as in the case of the taxes with re-                   
               spect to which the liabilities were incurred:                          
                    (1) Income, estate, and gift taxes.--                             

          proceeding and who was responsible for preparation of the bank-             
          ruptcy stipulation.  We admitted Mr. Doyle's testimony into                 
          evidence conditionally, subject to our ruling on the admissibil-            
          ity of stipulation 72 and stipulation 73 and the exhibits refer-            
          enced therein.  On brief, petitioners concede that Mr. Doyle's              
          testimony is inadmissible.  We conclude that Mr. Doyle's testi-             
          mony, like stipulation 72 and stipulation 73 as well as the                 
          respective exhibits referenced therein, is inadmissible under FRE           
          408.  Accordingly, Mr. Doyle's testimony shall be deemed stricken           
          from the record in these cases.                                             
               Assuming arguendo that stipulation 72 and stipulation 73 and           
          the exhibits referenced in those stipulations were admissible,              
          Mr. Doyle's testimony also would be admissible.  That testimony,            
          if admitted into the instant record, would establish that the               
          United States was willing to enter into the bankruptcy stip-                
          ulation because it concluded that it had not timely filed in the            
          bankruptcy proceeding its claim against Mr. Kayian, Jr. that he             
          is liable as a transferee of Mr. Kayian, Sr.'s outstanding tax              
          liability.  Even if we had ruled differently on the evidentiary             
          matters addressed herein, such a ruling would not have affected             
          our conclusions with respect to the transferee liability issues             
          in these cases.                                                             

Page:  Previous  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  Next

Last modified: May 25, 2011