Estate of Melvine B. Atkinson, Deceased, Christopher J. MacQuarrie, Personal Representative - Page 3




                                        - 3 -                                         
          The stipulations of the parties, with accompanying exhibits, are            
          incorporated herein by this reference.                                      
               Melvine B. Atkinson (decedent) was a resident of Miami                 
          Beach, Florida, when she died testate on June 7, 1993.                      
          Christopher J. MacQuarrie (Mr. MacQuarrie) was appointed executor           
          of decedent’s estate.  Mr. MacQuarrie was already serving as the            
          trustee of decedent’s trusts, the Melvine B. Atkinson Irrevocable           
          Trust and the Melvine B. Atkinson Charitable Remainder Annuity              
          Trust (collectively, the trusts).3  At the time the petition was            
          filed on behalf of the estate, Mr. MacQuarrie resided in Ocala,             
          Florida.                                                                    


               2(...continued)                                                        
          * * * because its probative value is substantially outweighed by            
          the danger of unfair prejudice and confusion of the issues.”  The           
          Court concludes that the documents in question do not create an             
          undue risk of prejudice or confusion of the issues and are                  
          admissible.                                                                 
               Respondent also reserved objections to certain exhibits                
          based “on the ground that these documents were not submitted to             
          the revenue officer or settlement officer and therefore are not             
          part of the administrative record.”  The Court noted respondent’s           
          objection but reserved its ruling.  “[E]vidence that * * * [a               
          taxpayer] might have presented at the section 6330 hearing (but             
          chose not to) is not admissible in a trial conducted pursuant to            
          section 6330(d)(1) because [where as here, the Appeals officer              
          was open to receive the evidence at or before the hearing and was           
          not ignoring proffered evidence] it is not relevant to the                  
          question of whether the Appeals officer abused her discretion.”             
          Murphy v. Commissioner, 125 T.C. 301, 315 (2005), affd. 469 F.3d            
          27 (1st Cir. 2006).  The estate had ample opportunities to                  
          present evidence to respondent’s revenue and Appeals officers.              
          Accordingly, the Court sustains respondent’s objection.                     
               3On Aug. 9, 1991, decedent created the trusts and executed             
          her Last Will and Testament.                                                





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