Court Opinion

ID: 9883876
Source: CourtListenerOpinion
Date Created: 2023-10-06 02:23:45.981585+00
Date Added: 2024-06-11T07:48:32.568073
License: Public Domain

SEDGWICK, Judge
(dissenting).
I respectfully dissent from that portion of the majority opinion which remands for the appointment of an expert to value the tax shelters.
Both parties to this lawsuit presented their experts to testify as to the market value of two tax shelters, Northwood Apartments and B & K Apartments. The trial court heard the testimony, disregarded the opinion of James’ expert and adopted the value testimony of Judith’s expert. The majority cannot find that the evidence presented does not sustain the trial judge’s findings because it does. Instead, based on some independent knowledge, not of record, this matter is being reversed because “we are convinced that adoption of the expert testimony of either party would lead to considerable misvaluation of the tax shelter assets.”
Assigning a specific value to an asset is a finding of fact; disputes as to asset valuation are to be addressed to the trier of fact, and conflicts are to be resolved in that court. * * * Such findings of fact, when made without a jury, shall not be set aside unless clearly erroneous on the record as a whole. Rule 52.01, Rules of Civil Procedure * * *.
Hertz v. Hertz, 304 Minn. 144, 145, 229 N.W.2d 42, 44 (Minn.1975) (citations omitted).
It is true that Rule 706 of the Minnesota Rules of Evidence permits court appointed experts on the court’s own motion, but only after entering an order to show cause why expert witnesses should not be appointed. The rule also appears to encourage input from the parties.
In fairness to the parties and to their right to have some control of their litigation, use of this rule should be limited to litigation in progress, i.e., prior to entry of judgment.
We should not overturn the trial court’s discretion absent a showing of a clear abuse of that discretion. O’Brien v. O’Brien, 343 N.W.2d 850 (Minn.1984). I would affirm the trial court.