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or Rule 143(f).1 Rule 143(f) generally requires a party who
intends to call an expert witness to cause the expert witness to
prepare a report in advance of trial stating the witness’s
opinion and the facts upon which the witness relies. If the
expert is allowed to testify, the report may be received into
evidence as the witness’s direct testimony. Respondent bases his
motion in part on the contention that the report invades the
province of this Court by expressing a legal conclusion.
One of the issues in this case is whether petitioner is
entitled to investment tax credits for the taxable years 1988,
1989, and 1990 under transition rules contained in sections 203
and 204 of the Tax Reform Act of 1986, Pub. L. 99-154, 100 Stat.
2143. A relevant inquiry is whether there was a binding “written
supply or service contract” as of a specific date. In addition
to other disputes as to the applicability of the transition
rules, the parties disagree as to whether petitioner’s tariff2
constituted a binding written supply or service contract as of
the specified date.
1All Rule references are to the Tax Court Rules of Practice
and Procedure.
2Petitioner’s tariff is a publicly available document
prepared by petitioner and approved by the Florida Public Service
Commission which contains all the currently effective rules,
regulations, rate schedules, standard forms, contracts, and other
materials constituting the terms and conditions of petitioner’s
provision of electric services to its customers.
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Last modified: May 25, 2011