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Inc. & Subs. v. Commissioner, 118 T.C. __, __ (2002) (slip op. at
5). Testimony that expresses a legal conclusion and does not
assist the Court is not admissible. Alumax Inc. v. Commissioner,
109 T.C. 133, 171 (1997), affd. 165 F.3d 822 (11th Cir. 1999);
Hosp. Corp. of Am. v. Commissioner, 109 T.C. 21, 59 (1997);
Laureys v. Commissioner, 92 T.C. 101, 126-129 (1989).
Additionally, an expert who is merely an advocate of a party’s
position does not assist the Court to understand the issue.
Sunoco, Inc. & Subs. v. Commissioner, supra at __ (slip op. at
6); Snap-Drape, Inc. v. Commissioner, 105 T.C. 16, 20 (1995),
affd. 98 F.3d 194 (5th Cir. 1996); Laureys v. Commissioner, supra
at 129.
After reviewing Mr. Wilson’s report, we find that the report
states legal conclusions and that these legal conclusions do not
assist the Court in understanding the evidence or determining a
fact in issue. This Court is capable of determining whether the
tariff constitutes a “written supply or service contract” based
on the relevant statutes, case law, and facts, and Mr. Wilson’s
“opinion” in this regard would be of no assistance. Such matters
are more appropriately argued on brief. Accordingly, we shall
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Last modified: May 25, 2011