Gutheil Thomas G, Simon Robert I, Simpson Skip
Program in Psychiatry and the Law, BIDMC Department of Psychiatry, Harvard Medical School, Boston, MA, USA.
J Am Acad Psychiatry Law. 2006;34(4):518-22.
As part of an impeachment attempt on cross-examination of opposing expert witnesses in trial or deposition, the cross-examining attorney may request the complete tax records of the expert. It is widely believed that expert witnesses may be expected to express opinions that favor the parties who engage them and who pay their fees. Theoretically, the purpose of this request is an attempt to paint the expert as a "hired gun" whose major source of income is forensic work. The different issues, statutes, and case law citations that bear on requests for tax records are reviewed, and the strategies for coping with this tactic are suggested.
作为弹劾程序的一部分,在审判或取证过程中对对方专家证人进行交叉询问时,交叉询问的律师可能会要求提供专家的完整税务记录。人们普遍认为,专家证人可能会被期望表达有利于聘请他们并支付其费用的当事人的意见。从理论上讲,提出这一要求的目的是试图将专家描绘成一个“雇佣枪手”,其主要收入来源是法医工作。本文将审视与税务记录请求相关的不同问题、法规和判例法引用,并提出应对这一策略的方法。