Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

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Wednesday, July 9, 2014

Why You Shouldn’t Upset Your Tax Court Witness

MissingThe personal representative in a case, which involved a value dispute between the estate and the IRS, made a game changing mistake when he failed to pay the appraiser. The fee dispute resulted in the appraiser being unwilling to testify in court, which is required.

In Estate of Tanenblatt v.Comm’r, the United States Tax Court did not allow the appraisal that favored the personal representative into evidence, and instead valued the property according to the IRS’s higher figures since they produced an expert witness.

See Kathy Sherby & Stephanie Moll, Life (and Litigation) Lesson of the Day: Don’t Bite the Hand That Feeds You, Bryan Cave, July 3, 2014.

Special thanks to Brian Cohan (Attorney at Law, Law Offices of Brian J. Cohan, P.C.) for bringing this article to my attention.

http://lawprofessors.typepad.com/trusts_estates_prof/2014/07/why-you-shouldnt-upset-your-tax-court-witness.html

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Comments

Thanks for sharing this! And thanks to Brian for bringing it to you!

Posted by: Stephanie Moll | Jul 10, 2014 7:04:04 AM

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