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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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