A practitioner's guide to tax evidence : a primer on the Federal Rules of Evidence as applied by the Tax Court created by Joni Larson

Chapter 1 Introduction, 2 - General provisions, 3 - Judicial notice, 4 - presumptions in civil cases, 5 - Relevancy and its limits, 6 - Privileges, 7 - Witnesses, 8 - Opinions and expert testimony. 9 - Hearsay, 10 - Authentication and identification, 11 - Contents of writings, recordings, and photographs, 12 - Miscellaneous rules.

This book 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 a...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; and...examples of how the Tax Court has applied the rules of evidence. The...sections allow one to...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