125 T.C. No. 1
UNITED STATES TAX COURT
VAN DER AA INVESTMENTS, INC., A DISSOLVED DELAWARE CORPORATION,
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.
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