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Christopher Rizek Comments on Expert Witness 'Hot Tubbing'

October 20, 2014, Tax Notes Today

Tax Notes Today quoted Christopher S. Rizek concerning the use of concurrent expert witness testimony or "hot tubbing." For the complete article, please visit Tax Notes Today's website (subscription required).

Excerpt taken from the article "Tax Court Judges Weigh In on Expert Witness 'Hot Tubbing'" by William R. Davis for Tax Notes Today.

"Each expert is so worried about being destroyed on cross . . . and you are left with a polarization," Judge Albert Lauber said. With hot tubbing, "the hope is the experts will be a little more candid because they are talking to each other as professionals without the lawyers," Lauber said.

The practice, however, takes control away from the lawyers, Lauber said. "I think it has a lot of problems," he said.

Christopher S. Rizek of Caplin & Drysdale echoed Lauber's comments. "I'm intrigued but also a little bit concerned by the joint effort," he said. Rizek added he sees some value because the experts will likely find some common ground and narrow the issues they disagree on. "On the other hand, as a lawyer, I am naturally a control freak and I want to be in control of that process and not have the expert and the judge control it," Rizek said.


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