Art's Food Center, Inc. v. Commissioner
United States Tax Court
Rules of Practice -- Timeliness of Motions -- Rules 14(a), 15(a), and 17(c). -- Held: A motion addressed to respondent's answer asking the Court to require a further and better statement is timely pursuant to Rule 17(c) if filed prior to setting the case for trial. Time within which to file such a motion is not limited by Rules 14(a) or 15(a).
1Opinion of the Court
Art's Food Center, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
Art's Food Center, Inc. v. Commissioner
Docket No. 549-62
United States Tax Court
39 T.C. 169; 1962 U.S. Tax Ct. LEXIS 49;
October 17, 1962, Filed
Rules of Practice -- Timeliness of Motions -- Rules 14(a), 15(a), and 17(c). -- Held: A motion addressed to respondent's answer asking the Court to require a further and better statement is timely pursuant to Rule 17(c) if filed prior to setting the case for trial. Time within which to file such a motion is not limited by Rules 14(a) or 15(a).
Robert G. Moch, Esq., for…
2Cases cited1 opinion
- Art's Food Center, Inc. v. CommissionerUnited States Tax Court · 1962