Quote Originally Posted by Anthony Joseph View Post
In a code/statutory/legalese court, paper forms the record. In a common law court, the record is formed viva voce. Memorialization still requires verification else it is just ink on paper.
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U.S. Tax Court is probably moreso akin to the ancient Court of the Exchequer rather than otherwise. Shall we bring rope and gallows to a game of Monopoly? Or perhaps a Catherine Wheel?