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

A must-read for anyone preparing for trial before the U.S. Tax Court, the Second Edition of A Practitioner's Guide to Tax Evidence: A Primer on the Federal Rules of Evidence As Applied by the Tax Court takes the reader step-by-step through the Federal Rules of Evidence as applied by the Tax Court and brings coverage of Tax Court opinions current through early 2017. This compilation results in an easy-to-follow collection of cases to support or guide a practitioner facing an evidentiary problem before the Tax Court. New material in the Second Edition includes:

• Information as to why an appellate court reversed the Tax Court's evidentiary decision (and, where applicable, why it affirmed the Tax Court's decision).
• Information about splits of authority in the appellate courts regarding evidentiary issues.
• Significantly more examples of how the Tax Court has applied the rules of evidence.