Rutter v. Commissioner
United States Tax Court
1. P, a corporation, moved for a pretrial ruling that its statement submitted in accordance with sec. 534(c), I.R.C. 1954, relating to the grounds for the accumulation of its earnings and profits, was sufficient to shift the burden of proof to the Commissioner. Held: (a) The opportunity for or the occurrence of discovery in accordance with the Rules of the Tax Court does not affect the scope of the facts that must be included in such statement to support the grounds alleged.
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1. P, a corporation, moved for a pretrial ruling that its statement submitted in accordance with sec. 534(c), I.R.C. 1954, relating to the grounds for the accumulation of its earnings and profits, was sufficient to shift the burden of proof to the Commissioner. Held: (a) The opportunity for or the occurrence of discovery in accordance with the Rules of the Tax Court does not affect the scope of the facts that must be included in such statement to support the grounds alleged. (b) As to the first five grounds asserted, P's sec. 534(c) statement fails to set forth facts sufficient to show the…
1Opinion of the Court
OPINION
Simpson, Judge:
This matter is before the Court on the petitioner’s motion under Rule 142(e) of the Tax Court Rules of Practice and Procedure1 for a ruling, prior to trial, on the sufficiency of the petitioner’s statement under section 534(c) of the Internal Revenue Code of 19542 and on the petitioners’ motion under Rule 50(b) to compel production of two documents.
In accordance with section 534(b), the Commissioner notified J. H. Rutter Rex Manufacturing Co., Inc. (the petitioner), that he proposed to issue a notice of deficiency for the taxable years 1976, 1977, 1978, and 1979 which…
2Cases cited20 opinions
- Faber Cement Block Co. v. CommissionerUnited States Tax Court · 1968
- John P. Scripps Newspapers v. CommissionerUnited States Tax Court · 1965
- I. A. Dress Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Magic Mart, Inc. v. CommissionerUnited States Tax Court · 1969
- Zaentz v. CommissionerUnited States Tax Court · 1979
15 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Rosenfeld v. CommissionerUnited States Tax Court · 1984
- J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Hughes, Inc. v. CommissionerUnited States Tax Court · 1988
- Bernardo v. CommissionerUnited States Tax Court · 1995
- Melea Ltd. v. Comm'rUnited States Tax Court · 2002
23 more not listed; retrieve them via the Exa API.