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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.
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Last modified: May 25, 2011