Lowell L. and Marilyn A. Robertson - Page 4




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             additional evidence concerning petitioners' liability for                
             the additions to tax that were determined by respondent.                 
                  In connection with that further trial, petitioners                  
             submitted to the Court and served on respondent the                      
             "expert" witness reports of Mr. Paul M. Raynault, founder                
             and chairman of Computer Leasing, Inc., a firm specializing              
             in computer lease financing and management, and Professor                
             George Mundstock, a professor of law at the University of                
             Miami.  In response, respondent filed a motion in limine                 
             asking the Court to exclude that "expert" testimony on                   
             the ground that it is neither relevant nor helpful to                    
             the trier of fact.  At the further trial, the Court took                 
             respondent's motion in limine under advisement and                       
             permitted both experts to testify subject thereto.                       
             Petitioners presented no other testimony or evidence.                    

                                  FINDINGS OF FACT                                    
                  The facts are set forth in Robertson I and are                      
             incorporated herein by reference.  We restate only those                 
             facts necessary to address petitioners' position that "the               
             Court should vacate those portions of its decision [sic]                 
             relating to additions to tax and hold that Petitioner is                 
             not liable for any such additions pursuant to Sections                   
             6653(a) and 6661."                                                       







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