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HUDSPETH v. C.I.R.

No. 88-7040.

914 F.2d 1207 (1990)

Fred E. HUDSPETH, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided September 13, 1990.

Attorney(s) appearing for the Case

Clarence H. Greenwood, Rappleyea, Beck, Helterline & Roskie, Portland, Oregon, for petitioners-appellants.

Gary R. Allen, Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before BROWNING and ALARCON, Circuit Judges, and TEVRIZIAN, District Judge.

TEVRIZIAN, District Judge:

PRELIMINARY STATEMENT

This case presents questions concerning the proper interpretation of the tax benefit rule and Federal Rule of Evidence 408. We hold that the tax court properly construed the tax benefit rule. However, the tax court erroneously excluded certain evidence that should have been admitted under the bias exception to Federal Rule of Evidence 408.

FACTS

The appellants are shareholders of Hudspeth...

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