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CONTI v. COMMISSIONER

Docket No. 15131-90.

99 T.C. 370 (1992)

GUILIO J. AND EDITH CONTI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 29, 1992.

Attorney(s) appearing for the Case

Mark C. Pierce, Robert B. Pierce, and Paul T. Mengel, for petitioners.

Dennis C. Driscoll, for respondent.

COLVIN, Judge:

This case is before us on petitioners' offer into evidence of results of polygraph tests and respondent's objection thereto. Both parties called expert witnesses relating to whether polygraphy is generally accepted by the relevant scientific community. Frye v. United States, 293 F. 1013 (D.C. Cir. 1923).1 Admission of the polygraph examination results was taken under advisement to permit briefing by the parties...

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