ESTATE OF TEMPLE v. COMMISSIONER

Docket Nos. 727-72, 728-72.

65 T.C. 776 (1976)

ESTATE OF HOLLIS R. TEMPLE, DECEASED, BARBARA BARNHILL, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 22, 1976.


Attorney(s) appearing for the Case

Roland J. Mestayer, Jr., for the petitioner.

Frederick T. Carney and Robert W. West, for the respondent.


OPINION

BRUCE, Judge:

This case is presently before the Court upon a motion by respondent to admit into evidence a transcript of the testimony of W. W. Kerr, accountant for the taxpayer Hollis R. Temple, during the taxable years involved, given before a Federal grand jury in Biloxi, Miss., on January 21, 1971. The question presented is whether a transcript of the testimony given before a Federal grand jury may be received as substantive evidence in...

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