Practice question
A party seeks a new trial using records it possessed at trial but deliberately chose not to present. It invokes the newly-discovered-evidence ground without another justification. Which is strongest?
- Any unused evidence is newly discovered
- Changing strategy establishes diligence
- The En Banc must accept every omitted record
- No materiality requirement exists
- Deliberate nonpresentation does not establish inability to discover and produce the records with reasonable diligence
Legal references
- Revised Rules of the Court of Tax Appeals, A.M. No. 05-11-07-CTA, Rules 8, 9, 15 and 16: https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html
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