- 4 - therein.2 The applicants further anticipate that their personal representatives will contest respondent’s determinations by filing a petition with the Court. The applicants contend that they are the only living persons with knowledge of the circumstances underlying the creation, funding, and administration of the trusts. Respondent filed a response in opposition to the applications, arguing in part: (1) The applicants have failed to show that they expect to be parties to a case cognizable in this Court; and (2) the applicants have failed to show that there is a significant risk that the desired testimony will be lost before trial because (a) there is no evidence that either applicant is suffering from any serious illness, and (b) it is likely that one of the applicants will be available to testify at a Tax Court trial concerning the estate of the first to die. This matter was called for hearing at the Court’s motions session in Washington, D.C. Counsel for the parties appeared at the hearing and offered argument. Discussion Rule 82 provides for the taking of depositions before the 2 Although the applicants state that they became aware of the trust issue following their brother’s death, there is no allegation that respondent issued a notice of deficiency to the Estate of Robert S. Shaw.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011