BARKLEY CO. v. COMMISSIONER

Docket No. 6954-85.

89 T.C. 66 (1987)

BARKLEY COMPANY OF ARIZONA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 9, 1987.


Attorney(s) appearing for the Case

Peter C. Guild, Max K. Boyer, and Richard C. Smith, for the petitioner.

Patricia Beary, for the respondent.


OPINION

GERBER, Judge:

Petitioner, following the trial and before submission of briefs, moved to exclude a document that respondent had offered at trial, which the Court had conditionally received, leaving the parties to address the question of admissibility on brief. The parties have presented their legal arguments in the motion and objection to same, and we deem it appropriate to rule upon the admissibility of the document, preliminary to the filing...

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