Opinion
17664-19
01-28-2022
Charles G. Kinney Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Christian N. Weiler, Judge.
A remote trial in this matter was held on June 9, 2021, June 10, 2021, and concluded on June 29, 2021. Present at trial was petitioner Charles G. Kinney, and Ms. Nchekube Onyima for respondent. On January 19, 2022, petitioner filed a Request for Judicial Notice. In the request, petitioner is requesting that this Court take "judicial notice of a sequence of documents related to Kinney's activities as an attorney from July 2013 to December 2014 in the Estate of Kimberly J. Kempton matter."
Fed. R. Evid. 201(b) requires that before a fact can be judicially noticed, it must be either (1) generally known within the community, or (2) capable of accurate and ready determination by sources whose accuracy cannot be reasonably be questioned. See Estate of Reis v. Commissioner, 87 T.C. 1016, 1026 (1986). Records from a particular court are commonly the subject of judicial notice by the same or other courts. Id. at 1027. While with respective to adjudicative facts, courts have been more cautious, requiring the matter to be beyond reasonable controversy. Id. The Court finds it inappropriate to take judicial notice of the requested documents which contain several facts in dispute.
Considering the foregoing, it is ORDERED that petitioner's January 19, 2022, Request for Judicial Notice is denied.