In the Branerton case, the court observed that the stipulation process is “the bedrock of Tax Court practice” and acts “as an aid to the more expeditious trial of cases.” In other decisions, Tax Court has said of the stipulation of facts that it “eliminates burdensome and unnecessary discovery,” that it “narrows controversies to their essential issues of dispute,” and that it further “materially assists the Court in managing its caseload.” It’s hard to overstate the importance of the Stipulation of Facts.
Stipulation of Facts
Stipulation of Facts
Stipulation of Facts
In the Branerton case, the court observed that the stipulation process is “the bedrock of Tax Court practice” and acts “as an aid to the more expeditious trial of cases.” In other decisions, Tax Court has said of the stipulation of facts that it “eliminates burdensome and unnecessary discovery,” that it “narrows controversies to their essential issues of dispute,” and that it further “materially assists the Court in managing its caseload.” It’s hard to overstate the importance of the Stipulation of Facts.