Trial Procedure & Demurrer to Evidence

Presentation

•

Professional Development

•

Professional Development

•

Practice Problem

•

Hard

Judge Juv Bella

FREE Resource

23 Slides • 0 Questions

A Comprehensive Guide

Trial Procedure and Demurrer to Evidence

General Order of Trial

Plaintiff presents evidence-in-chief.

Defendant presents evidence-in-chief.

Plaintiff may present rebuttal evidence.

Defendant may present sur-rebuttal evidence.

Modifications to the Order

Court's discretion to modify in the interest of justice (e.g., to accommodate a witness who is about to leave the country).

Order of presentation may be varied to ensure a more efficient and expeditious trial, but substantial rights of the parties must be protected.

Plaintiff's Evidence

Direct examination of plaintiff's witnesses.

Documentary evidence (contracts, receipts, etc.).

Object evidence (physical objects relevant to the case).

Purpose

To establish the plaintiff's cause of action (e.g., the elements of a breach of contract, negligence, or a claim for damages).

Relevance

Evidence must be relevant to the issues in the pleadings.

Admissibility is governed by the Rules of Evidence.

Defendant's Evidence

Direct examination of defendant's witnesses.

Documentary evidence.

Object evidence.

Purpose

To refute the plaintiff's claims and the evidence presented in support of those claims.
To establish any affirmative defenses (e.g., prescription, fraud, payment, or the Statute of Frauds).

Third (or Fourth) Party-Claim

Defendant's claim against a non-party (third party).

To seek contribution (sharing the liability), indemnity (shifting the entire liability), or other relief, based on the third party's liability to the defendant.

Procedure

Filing of a third-party complaint with leave of court.

Service of summons on the third-party defendant.

Third-party defendant files an answer to the third-party complaint.

Relevance in Trial

Presentation of evidence related to the third-party claim usually follows the presentation of the defendant's evidence, but the court has discretion to determine the order.

Defending Party in Counterclaim or Cross-Claim Rebuttal and Sur-rebuttal

Counterclaim

Claim by defendant against plaintiff, which may be related or unrelated to the plaintiff's claim.

Cross-Claim

Claim by one defendant against a co-defendant, arising out of the same transaction or occurrence as the original action or the counterclaim.

Rebuttal

Plaintiff's or original defendant's evidence to counter the new claims raised in the counterclaim or cross-claim.

Sur-rebuttal

Defendant to the counterclaim or cross-claim may present evidence to refute the rebuttal evidence.
Purpose of sur-rebuttal is to meet new matters in the rebuttal.

Offer of Evidence

Purpose

To inform the court of the purpose for which the evidence is offered.

To make the evidence part of the record; the court shall not consider evidence not offered.

Manner

Oral offer: Made immediately after the presentation of the evidence.

Written offer: In cases where documentary or object evidence is voluminous, a written offer is preferred.
Offer must be made at the time of presentation; otherwise, it is deemed waived.

Agreement Upon Facts

Parties stipulate to certain facts to simplify the issues and expedite the trial.

Also known as a "stipulation of facts."

Effect

Facts stipulated are deemed proven and binding on the parties, unless contrary to law, morals, or public policy.

Limits the scope of the evidence to be presented.

Court's Role

Ensure that the stipulation does not violate the law, morals, or public policy.

May ask parties to clarify stipulations.

Hearing Days, Adjournment, Postponement

Hearing Days - Days and times set by the court for the trial or hearing of the case.
Adjournment - Temporary suspension of a hearing until a later time on the same day or a subsequent day.
Postponement - Rescheduling of the hearing to a later date.
Grounds for Postponement - Valid reasons, such as:
- Illness of a party or counsel.
- Unavailability of a material witness.
- Unexpected events preventing a party from attending.
- Court's discretion: Granted upon meritorious grounds.

Reception of Evidence

Presentation of testimonial evidence: Direct examination, cross-examination, re-direct examination, and re-cross examination of witnesses.

Presentation of documentary evidence: Marking, identification, and authentication of exhibits.

Presentation of object evidence: Marking, identification, and examination of exhibits.

Court's Role
To rule on the admissibility of evidence based on the Rules of Evidence.

To ensure orderly procedure and compliance with the rules.

To protect the rights of the parties.

Court of Tax Appeals

Jurisdiction

A specialized court with exclusive appellate jurisdiction over tax-related cases.

Appeals from decisions of the Commissioner of Internal Revenue.

Appeals from decisions of the Commissioner of Customs.

Local tax cases.
Rules of Procedure

CTA has its own rules of procedure, which are specific to tax matters.

The Rules of Court apply suppletorily in cases not covered by the CTA Rules.

Trial by Commissioner

Commissioner - A person appointed by the court to receive evidence and submit a report to the court.

Also known as a "hearing officer" or "receiver" in some contexts.

When Consent is Not Required

When a question of fact, other than the condition of the account between the parties, is involved that requires extensive examination of records or accounts, or to elicit testimony.

Example: Determination of just compensation in expropriation cases.

Order of Reference to Commissioner

Court's Order

Directing the commissioner to perform specific tasks, as defined in the order of reference.

Scope

Define the issues to be investigated and reported on by the commissioner.

Specify the powers granted to the commissioner.
Set the deadline for the submission of the commissioner's report.

Powers of the Commissioner

Authority to:

Conduct hearings or take evidence.

Receive evidence, both oral and documentary.

Administer oaths to witnesses.

Examine witnesses through direct and cross-examination.

Require the production of documents and other evidence.

Prepare a report containing findings of fact, conclusions of law, and recommendations to the court.

Oath and Compensation of the Commissioner

Oath

Commissioner must take an oath or affirmation to faithfully and impartially perform their duties.

Compensation

Determined by the court, considering the nature and complexity of the task, the time involved, and the commissioner's qualifications.
Paid by the parties in such proportion as the court may direct.

Proceedings before Commissioner

Procedure

Hearings are conducted in a similar manner to court trials, following the rules of evidence and procedure.

Parties and their counsel appear before the commissioner to present their respective evidence.

Witnesses are examined and cross-examined.

Commissioner keeps a record of the proceedings.

Commissioner's Report

Findings of fact based on the evidence presented.

Conclusions of law, applying the relevant legal principles to the facts.

Recommendations to the court, which may include proposed solutions or a proposed judgment.

The report should be detailed, clear, and well-organized.

Notice of Report; Objections

Notice

Parties are notified by the clerk of court of the filing of the commissioner's report, usually with copies furnished to the parties.

Objections

Parties may file written objections to the report within a specified period, stating the grounds for their objections.

Objections must be specific, identifying the particular findings or conclusions being challenged and the reasons for the challenge.

Replace this with a header

Replace with sub-header