Opinion ID: 808088
Heading Depth: 4
Heading Rank: 3

Heading: Judicial Admission

Text: Finally, Anderson argues that the statement in the IRS’s motion to sever conceding deficiency and penalty issues for 1995 through 1997 constitutes a judicial admission that prevents the IRS from arguing “that there is United States tax liability for [G & A]” or that interest income from his Barclays account was intentionally omitted from his tax return in 1998 or 1999. Judicial admissions are “admissions in pleadings, stipulations [or the like] which do not have to be proven in the same litigation.” Giannone v. U.S. Steel Corp., 238 F.2d 544, 547 (3d Cir. 1956). To be binding, judicial admissions “must be statements of fact that require evidentiary proof, not statements of legal theories.” In re Teleglobe Commc’ns Corp., 493 F.3d 345, 377 (3d Cir. 2007). For this reason, even if this Court were to accept the dubious claim that the IRS conceded in its motion to sever that income from G & A was not taxable to Anderson, that concession would not be binding on it because it would be a statement of a legal proposition. Additionally, to be binding, judicial admissions must be unequivocal. Id. The IRS’s motion to sever very clearly relates only to tax years 1995, 13 1996 and 1997, and thus cannot be deemed to unequivocally state that the income of G & A was not taxable to Anderson or that he did not intentionally omit the interest on his Barclays account from his tax return in subsequent years. The doctrine of judicial admissions therefore has no application here.