McKenzie v. Commissioner
United States Tax Court
Held, rule 36 of the Federal Rules of Civil Procedure has not been incorporated into the Rules of Practice of this Court, and the failure by respondent, in accordance with that rule, to serve denials of the truthfulness of statements contained in two requests for admissions does not establish that such statements are true for the purposes of this case; held, further, petitioners are not relieved of a stipulation of facts filed herein.
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Held, rule 36 of the Federal Rules of Civil Procedure has not been incorporated into the Rules of Practice of this Court, and the failure by respondent, in accordance with that rule, to serve denials of the truthfulness of statements contained in two requests for admissions does not establish that such statements are true for the purposes of this case; held, further, petitioners are not relieved of a stipulation of facts filed herein. Such stipulation was tentative in the sense it was to be effective only if the truthfulness of the statements contained in the requests for admissions has not…
1Opinion of the Court
OPINION
FeatheRston, Judge:
The Commissioner determined a deficiency in petitioners’ income tax for 1968 in the amount of $22,069.69 based on numerous adjustments to the income and deductions reported in petitioners’ income tax return. Within the statutory 90-day period, petitioners filed a petition in this Court alleging that the Commissioner erred (a) in failing to allow an interest expense deduction in the amount of $54,961 and (b) in failing to reduce gross receipts by the sum of $6,083.
The principal issue for decision, as the case now stands, is whether certain statements contained in…
2Cases cited8 opinions
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Syracuse Broadcasting Corporation v. Samuel I. Newhouse, the Herald Company, the Post-Standard Company and Central New York Broadcasting CorporationCourt of Appeals for the Second Circuit · 1959
- Fred M. Waring and Virginia Waring v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1969
- Colonial Fabrics, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Commissioner of Internal Revenue v. Peter LicavoliCourt of Appeals for the Sixth Circuit · 1958
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Pearsall v. CommissionerUnited States Tax Court · 1974
- Bennett v. CommissionerUnited States Tax Court · 1997
- Casey v. CommissionerUnited States Tax Court · 1973
- Keith v. CommissionerUnited States Tax Court · 1973
5 more not listed; retrieve them via the Exa API.