Van Der aa Investments, Inc., A Dissolved Delaware Corporation, Terry L. Van Der aa, Trustee - Page 1

                                   125 T.C. No. 1                                     

                               UNITED STATES TAX COURT                                

                     TERRY L. VAN DER AA, TRUSTEE, Petitioner v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 21342-03.              Filed July 6, 2005.                  

                    P has moved for partial summary judgment (the                     
               motion).  R objects on the ground that P has failed to                 
               establish that there is no genuine issue as to any                     
               material facts.  In particular, R claims that many of                  
               P’s exhibits constitute hearsay and are so unreliable                  
               that, without the opportunity for formal discovery and                 
               cross-examination, the documents should not be before                  
               the Court and the Court should not rely upon them in                   
               ruling on the motion.  In support of the motion, P has                 
               offered an expert valuation report, claiming that it                   
               constitutes admissible hearsay as a business record                    
               under Fed. R. Evid. 803(6).                                            
               1.  Held:  The report is inadmissible hearsay without                  
               the availability of the preparing expert for cross-                    
               examination.  See Fed. R. Evid. 705.                                   

Page:   1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011