Opinion
19714-16
05-22-2024
CLAIR R. COUTURIER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
We have held two trial sessions in this case, with a third to come. During Phase 1 of the trial, which concluded on September 27, 2023, we deferred ruling on numerous objections that the parties had reserved in stipulations of facts filed as of that date. Phase 2 was conducted during the Court's special session in Seattle, Washington, beginning April 29, 2024. During Phase 2 many these objections were waived once the relevant fact witnesses appeared and testified, and the Court ruled on other objections from the bench. But at the close of the second trial session the parties did not have sufficient time to compare notes and confirm whether the Court had acted on all outstanding objections. Accordingly, we directed the parties to file a joint status report (JSR) expressing their consensus as to whether there were any reserved objections that still require action by the Court.
On May 17, 2024, the parties filed a JSR indicating that petitioner had remaining hearsay objections to Exhibits 19-J, 24-J, 90-J through 94-J, 117-J, and 169-J, and that respondent no longer challenges those objections. We will accordingly sustain the objections and exclude these documents from evidence.
The JSR indicates that respondent reserved objections to Exhibit 81-J, which contains a copy of an email from petitioner's counsel to respondent's counsel regarding discovery matters. Attached to this email is a "Memorandum" that was purportedly exchanged between firms involved in the transactions at issue. Respondent reserved authenticity and hearsay objections to this attachment.
Exhibit 81-J constitutes hearsay because it contains out-of-court statements offered for their truth. See Fed. R. Evid. 801. During the trial, petitioner did not authenticate Exhibit 81-J or demonstrate that it meets any of the exceptions to the rule against hearsay. See Fed. R. Evid. 803, 901. Accordingly, we will sustain respondent's objections and exclude Exhibit 81-J from evidence.
In consideration of the foregoing, it is
ORDERED that petitioner's objections to Exhibits 19-J, 24-J, 90-J through 94-J, 117-J, and 169-J are sustained, and these documents are excluded from evidence. It is further
ORDERED that respondent's objections to Exhibit 81-J are sustained, and this document is excluded from evidence.