Diaz v. Comm'r of Internal Revenue

Docket Number4855-20
Decision Date28 December 2023
PartiesROBERT Y. DIAZ & BRITTANY L. DIAZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
CourtU.S. Tax Court

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ROBERT Y. DIAZ & BRITTANY L. DIAZ, Petitioners
v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 4855-20

United States Tax Court

December 28, 2023


ORDER

Albert G. Lauber, Judge

Trial of this case was held during the Court's December 14, 2023, remote special session for which Denver, Colorado, was listed as the place of trial. On the morning of trial, petitioners filed at docket entry #56 a continued objection to the admissibility of Exhibit 19-R into evidence. Exhibit 19-R contains documents from petitioner-husband's personnel file at Raytheon. We ruled that these documents constitute "business records" of Raytheon and as such are excepted from the rule against hearsay. Finding the documents relevant to the issue in dispute, we admitted them into evidence as Exhibit 19-R.

At the conclusion of trial, the Court indicated that the record would be left open until December 28, 2023, to permit the parties to file a supplemental stipulation of facts. On December 22, 2023, respondent filed a First Supplemental Stipulation of Facts with attached Exhibit 18-J.

Upon due consideration and for the reasons stated in the transcript, it is

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ORDERED that petitioners' objection to the admissibility of Exhibit 19-R is overruled. It is further

ORDERED that the parties' Supplemental Stipulation of Facts with attached Exhibit 18-J is admitted into evidence and made part of the record. It is further

ORDERED that the parties shall file one round of simultaneous briefs by March 18, 2024. It is further

ORDERED that the record in this case is closed, and the Court will decide the case on the basis of the entire record.

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