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

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

by Joni Larson
     
 

A must-read for anyone preparing for trial before the U.S. Tax Court, this new guide from the American Bar Association Section of Taxation takes the reader step-by-step through the Federal Rules of Evidence (FRE) as applied by the Tax Court. This compilation results in an easy-to-read collection of cases to support or guide a practitioner facing an evidentiary

Overview

A must-read for anyone preparing for trial before the U.S. Tax Court, this new guide from the American Bar Association Section of Taxation takes the reader step-by-step through the Federal Rules of Evidence (FRE) as applied by the Tax Court. This compilation results in an easy-to-read collection of cases to support or guide a practitioner facing an evidentiary problem before the Tax Court. 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.

Product Details

ISBN-13:
9781614387213
Publisher:
American Bar Association
Publication date:
12/07/2013
Pages:
290
Product dimensions:
6.00(w) x 9.00(h) x 0.60(d)

Meet the Author

Professor Joni Larson earned a J.D. from the University of Montana and an LL.M. in Taxation from the University of Florida. She clerked for the Honorable Judge Irene Scott of the United States Tax Court, and then joined the Office of Chief Counsel as a tax litigator in the Austin, Texas, District Counsel Office. She left government service to enter private practice, but eventually returned to government work. She spent several years with the Passthroughs and Special Industries Branch of the Field Service Division of the National Office and, after the reorganization, worked in the Small Business/Self-Employed Division. Currently she teaches individual taxation, business organizations, partnership taxation, and federal tax research at Thomas M. Cooley Law School and is the Assistant Director of the Graduate Tax Program.

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