Herbert V. Kohler, Jr., et al. - Page 17

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          typical tax-protester arguments.  These cases can be                        
          characterized as involving taxpayers with a pattern of                      
          noncooperation with the Commissioner and failure to comply with             
          tax obligations.                                                            
               Unlike the cited cases, the estate had legitimate concerns             
          about providing confidential and proprietary business information           
          that was possibly irrelevant and sought to protect the company by           
          not producing this information until a court required it.  This             
          is not a tax protester or sham trust case.  In fact, the estate             
          was cooperative throughout the audit and produced most of the               
          documents respondent requested, including the documents subject             
          to the summons once the estate lost its motion to quash the                 
          summons.  See Estate of Kohler v. United States, supra.  Simply             
          because the estate filed a motion to quash a summons due to                 
          legitimate concerns about the relevancy of the information sought           
          does not require a finding that the estate failed to cooperate              
          with respondent.                                                            
               B. The Estate’s Introduction of Credible Evidence                      
               Respondent also argues that the estate has not produced                
          credible evidence in support of its position.  See sec.                     
          7491(a)(1).  Respondent points out that we have previously held             
          that opinion testimony is not credible evidence to support                  
          shifting the burden of proof.  See Estate of Jelke v.                       
          Commissioner, T.C. Memo. 2005-131.  Estate of Jelke involved a              






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