Dusha v. Commissioner
United States Tax Court
Rule 104(c)(3), Tax Court Rules of Practice and Procedure. -- The Court ordered P to answer R's interrogatories and to produce documents sought by R. P failed to comply with this order but instead reiterated frivolous claims the Court had already considered and rejected in ordering P to comply with R's discovery requests. R moved to dismiss the petition under Rule 104(c)(3) as a sanction for P's noncompliance with our order. Held: R's motion to dismiss granted.
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Rule 104(c)(3), Tax Court Rules of Practice and Procedure. -- The Court ordered P to answer R's interrogatories and to produce documents sought by R. P failed to comply with this order but instead reiterated frivolous claims the Court had already considered and rejected in ordering P to comply with R's discovery requests. R moved to dismiss the petition under Rule 104(c)(3) as a sanction for P's noncompliance with our order. Held: R's motion to dismiss granted. P's failure to comply with the Court's discovery order was due to "willfulness, bad faith, or [other] fault." Societe Internationale…
1Opinion of the Court
OPINION
Parker, Judge:
This case is before the Court on respondent’s motion to dismiss as a sanction under Rule 104(c), Tax Court Rules of Practice and Procedure, for petitioner’s failure to comply with this Court’s discovery order dated October 19, 1983. For the reasons stated below, respondent’s motion to dismiss will be granted.
H-H
Background: Pleadings and Respondent’s Discovery Efforts
In his statutory notice of deficiency, dated June 24, 1982, respondent determined the following deficiencies in and additions to petitioner’s Federal income taxes:
Year Deficiency Sec. 6651(a)1 Sec. 6653(a)…
2Cases cited42 opinions
- Insurance Corp. of Ireland v. Compagnie Des Bauxites De GuineeSupreme Court of the United States · 1982
- National Hockey League v. Metropolitan Hockey Club, Inc.Supreme Court of the United States · 1976
- Societe Internationale Pour Participations Industrielles Et Commerciales, S. A. v. RogersSupreme Court of the United States · 1958
- Hovey v. ElliottSupreme Court of the United States · 1897
- Ca 79-3781 United Artists Corporation and Walt Disney Productions v. Harold FreemanCourt of Appeals for the Fifth Circuit · 1979
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