'Hot Tubbing' Is Just 1 Alternative Take on Expert Testimony
Tax Notes Today
Robin Greenhouse, speaking on a panel at the US Tax Court Judicial Conference, assessed the use of court-appointed experts in tax litigation. Using such separate, neutral experts helps the judge pull other experts toward the middle, Ms. Greenhouse noted, because the court-appointed experts can called to testify by either of the parties or the court. The court will also have significant flexibility and control over the costs, which Ms. Greenhouse added “can be a very expensive proposition."