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collateral estoppel, petitioner challenges application of the
doctrine in this context.3
III. Burden of Proof and Status of the Record
As pertains to tax litigation generally, the typical rule
with respect to burden of proof is that determinations by the
Commissioner are presumed correct, and the taxpayer bears the
burden of proving error therein. Rule 142(a); Welch v.
Helvering, 290 U.S. 111, 115 (1933). As applied in the
particular context of proceedings involving tax-exempt status,
3 To the extent that petitioner on brief renews its
objections to respondent’s motion for leave to file amendment to
answer, and thereby to plead collateral estoppel, the Court
affirms the ruling made at trial granting respondent’s motion.
For reasons more fully explained in the transcript of
proceedings, the Court remains convinced that the liberality of
the Court’s rules concerning amended pleadings and the lack of
any real surprise or prejudice to petitioner counsel for
acceptance of the amendment. See Rule 41.
Petitioner also attempts to renew on brief evidentiary
objections to exhibits subpoenaed from the TEA and introduced by
respondent at trial. The objections are characterized as
“hearsay” and appear to incorporate complaints about the
specificity of the subpoena. The disputed documents constitute
public records and/or records of a regularly conducted business
activity and were accompanied by a written declaration from the
TEA certifying their authenticity. None of petitioner’s
allegations cast doubt on the admissibility of the documents
under Fed. R. Evid. 803(6), 803(8), 902(4), and/or 902(11). It
is also noteworthy that nearly all of the proffered materials
were already a part of the record in this case on account of the
presence of copies in the administrative record. Respondent
resubmitted the documents during trial in order to provide
certified copies. The Court is satisfied that petitioner’s
objections were properly overruled.
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