Riddle Aggregates v. Commissioner of Internal Revenue
Tax Court · Mar 18, 2026
- Jurisdiction
- federal
- Court
- Tax Court
- Record ID
- riddle-aggregates-v-commissioner-of-internal-revenue-2026-03-18
- Observed outcome
- The expert's rebuttal reports were withdrawn from the record following challenges to their accuracy and reliability.
- Known monetary consequence
- Not recorded
Why this matter warrants attention
The Tax Court record documents an expert witness's admission to using AI tools, including Grammarly, ChatGPT, and Gemini, in preparing appraisal reports. Following challenges regarding inaccurate citations and alleged AI-generated hallucinations, the expert's reports were withdrawn from the court record.
The court permitted questioning into the expert's use of AI to establish a foundation for challenges to the reliability and credibility of the expert's reports under Federal Rule of Evidence 702.
This case highlights the risks of using generative AI for legal or expert research without rigorous verification. It demonstrates how citation errors and AI-assisted drafting can lead to the exclusion of expert testimony and damage professional credibility in federal court.
Failure modes and consequences
- Hallucination
- Inaccurate_citation
- Misrepresentation_of_source_material
- Fake Citations
- Tax
- Trial
- AI attribution
- Admitted
- Recorded tool
- Grammarly, ChatGPT, Gemini
- Known monetary consequence
- Not recorded
- Procedural posture
- Trial testimony and voir dire regarding the admissibility of expert reports.
Damien Charlotin case archive
Publisher document archive. The recorded document is hosted in the upstream publisher archive.
Open underlying sourceA recorded source link is not a substitute for checking the underlying order, filing, opinion, or disciplinary record.
What this record does—and does not—establish
Expert confirms use of Grammarly, ChatGPT, and Gemini.
The record summarizes the outcome described in the linked public source. The recorded document is hosted in the upstream publisher archive. This page is not a substitute for the complete docket, subsequent history, or jurisdiction-specific advice.
Latest evidence review: Primary Document Verified (high confidence).
Controls suggested by the public record
- Implement mandatory verification protocols for all citations and block quotes generated or assisted by AI tools.
- Maintain clear documentation of the specific AI tools used and the nature of their involvement in drafting expert reports.
- Conduct thorough quality control reviews of all errata sheets to ensure they accurately reflect the nature of corrections made to original filings.