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Berwind v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 26219-08 (U.S.T.C. Nov. 3, 2022)

Opinion

26218-08 26219-08 26220-08 26221-08 26222-08

11-03-2022

CHARLES G. BERWIND TRUST FOR DAVID M. BERWIND, DAVID M. BERWIND, D. MICHAEL BERWIND, JR.; GAIL B. WARDEN, LINDA B. SHAPPY AND VALERIE L. PAWSON, TRUSTEES, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

RICHARD T. MORRISON, JUDGE

Federal Rule of Evidence 201(b) provides that a court may take judicial notice of a fact that is not subject to reasonable dispute because it "can be accurately and readily determined from sources whose accuracy cannot reasonably be questioned." A court may take judicial notice of a fact on its own. F.R.E. 201(c)(1). A court may take judicial notice of a fact at any stage of the proceeding. F.R.E. 201(d). Federal Rule of Evidence 201(e) provides: "On timely request, a party is entitled to be heard on the propriety of taking judicial notice and the nature of the fact to be noticed. If the court takes judicial notice before notifying a party, the party, on request, is still entitled to be heard."

The Court is inclined to take notice of the following facts:

1. The first document attached to this Order is the two-page final judgment of the U.S. District Court for the Eastern District of Pennsylvania in Warden v. McLelland, Civil Action No. 99-5797, filed and entered on April 25, 2000.
2. The second document attached to this Order is the seven-page opinion of the United States Court of Appeals for the Third Circuit in Warden v. McLelland, No. 00-1364, filed on February 23, 2001.
3. The third document attached to this Order is the four-page judgment of the United States Court of Appeals for the Third Circuit in Warden v. McLelland, No. 00-1364, dated February 23, 2001.

These three documents were obtained by employees of the U.S. Tax Court from employees of the U.S. Court of Appeals for the Third Circuit and the U.S. District Court for the Eastern District of Pennsylvania.

These documents are apparently unobtainable on Lexis, Westlaw, or Pacer.

The stipulation of facts states: "The Third Circuit's decision to vacate is reported at 250 F.3d 737 (3d Cir. Feb. 23, 2001)." However, this page of the Federal Reporter Third Series contains only a table of "decisions without published opinions" showing that on February 23, 2001, the disposition of the case was "vacated." It does not contain the text of the second or third documents.

To afford the parties an opportunity to be heard on the propriety of taking judicial notice and the nature of the fact to be noticed, it is

ORDERED that any party who does not agree that the Court may properly take judicial notice of the above-referenced facts shall, on or before December 1, 2022, file a memorandum, not to exceed fives pages, on why the Court should not take judicial notice of the above-referenced facts.


Summaries of

Berwind v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 26219-08 (U.S.T.C. Nov. 3, 2022)
Case details for

Berwind v. Comm'r of Internal Revenue

Case Details

Full title:CHARLES G. BERWIND TRUST FOR DAVID M. BERWIND, DAVID M. BERWIND, D…

Court:United States Tax Court

Date published: Nov 3, 2022

Citations

No. 26219-08 (U.S.T.C. Nov. 3, 2022)