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However, under Federal Rule of Evidence 801 and the minority of U.S. jurisdictions that have adopted this rule, a prior inconsistent statement may be introduced as evidence of the truth of the statement itself if the prior statement was given in live testimony and under oath as part of a formal hearing, proceeding, trial, or deposition. [2]
In Flora, the Supreme Court ruled that a Federal District Court does not have subject matter jurisdiction to hear a lawsuit by a taxpayer for a Federal income tax refund where the taxpayer has not paid the entire amount assessed (the rule, known as the Flora full payment rule, does not apply to U.S. Tax Court cases or bankruptcy cases).
The Party Admission rule is nearly universal in the U.S. Many states follow the Federal Rules of Evidence, but some do not. Those states do not draw a distinction between "exemptions" and "exceptions." However, the party admission is still admissible under all of the same circumstances as in rule 801(d). [8]
Gore, the U.S. Supreme Court actually did rule that a federal income tax on certain income of federal judges was unconstitutional. [90] The Evans v. Gore ruling has been interpreted as barring application of the Federal income tax to a Federal judge who had been appointed prior to the enactment of the tax. [92]
The Federal Rules of Evidence settled on one of these four definitions and then fixed the various exceptions and exemptions in relation to the preferred definition of hearsay. On the other hand, the law of privileges remains a creature of federal common law under the Rules, rather than the subject of judicial interpretation of the text of the rule.
The rule spells out four exceptions to the rule of inadmissibility: evidence of a party's ownership of liability insurance—or of a party's failure to own liability insurance—is admissible to prove (1) a witness' bias or prejudice, i.e. for witness impeachment; (2) agency; (3) ownership; and (4) control.
As long as you rent for fewer than 15 days during the year, that rental income is tax free. Things to keep in mind when renting your home for two weeks or less:
Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items.