A Practitioner's Guide to Tax Evidence A Primer on the Federal Rules of Evidence As Applied by the Tax Court

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  • Edition: 2nd
  • Format: Paperback
  • Copyright: 2018-08-07
  • Publisher: American Bar Association
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A must-read for anyone preparing for trial before the U.S. Tax Court, the Second Edition of A Practitioner's Guide to Tax Evidence: A Primer on the Federal Rules of Evidence As Applied by the Tax Court takes the reader step-by-step through the Federal Rules of Evidence as applied by the Tax Court and brings coverage of Tax Court opinions current through early 2017. This compilation results in an easy-to-follow collection of cases to support or guide a practitioner facing an evidentiary problem before the Tax Court. New material in the Second Edition includes:
  • Information as to why an appellate court reversed the Tax Court's evidentiary decision (and, where applicable, why it affirmed the Tax Court's decision).
  • Information about splits of authority in the appellate courts regarding evidentiary issues.
  • Significantly more examples of how the Tax Court has applied the rules of evidence.
The condensed and well-organized sections allow one to easily spot a particular issue or the Evidentiary Rule at hand and to find the supporting cases, and the case discussions have sufficient detail to allow the reader to know whether to go and read the full case. The brief summary of requirements of the major rules presented along with dozens of practice pointers assist the practitioner in charting the proof necessary to succeed.

Author Biography

Professor Joni Larson currently teaches at Thomas M. Cooley Law School in Lansing, Michigan, and is the Assistant Director of the Graduate Tax Program. Prior to teaching, she clerked for the Honorable Judge Irene Scott of the United States Tax Court, and was a tax litigator in the Office of Chief Counsel of the Internal Revenue Service (IRS) in the Austin, Texas, District Counsel Office.

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