New v. Commissioner
United States Tax Court
Rule 37(c), Tax Court Rules of Practice and Procedure. -- After P failed to file a reply to R's answer, which contained affirmative allegations, R successfully moved pursuant to Rule 37(c) for an order providing that the affirmative allegations in R's answer be deemed admitted. R moved for summary judgment, and P moved to vacate the Rule 37(c) order.
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Rule 37(c), Tax Court Rules of Practice and Procedure. -- After P failed to file a reply to R's answer, which contained affirmative allegations, R successfully moved pursuant to Rule 37(c) for an order providing that the affirmative allegations in R's answer be deemed admitted. R moved for summary judgment, and P moved to vacate the Rule 37(c) order. Held, motions to vacate Rule 37(c) orders will be judged by the same standard applied to Rule 90(f) motions for the withdrawal of deemed admissions. Held, further, P's motion is granted because she has indicated a meritorious case while prejudice…
1Opinion of the Court
OPINION
Wells, Judge:
The instant case is before us on respondent’s motion for summary judgment and petitioner’s motion to vacate our Rule 37(c) order. (Unless otherwise indicated, all section references are to the Internal Revenue Code of 1954 as amended and in effect during the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.) Respondent determined the following deficiencies in and additions to petitioner’s Federal income taxes:
_Additions to tax_
Year Deficiency Sec. 6653(b)(1) Sec. 6653(b)(2) Sec. 6661
1983 $6,178 $3,089.00 1 $1,544.50
1984 15,169…
2Cases cited7 opinions
- Marshall v. CommissionerUnited States Tax Court · 1985
- Donovan v. Carls Drug Co.Court of Appeals for the Second Circuit · 1983
- Morrison v. CommissionerUnited States Tax Court · 1983
- Vermouth v. CommissionerUnited States Tax Court · 1987
- Betz v. CommissionerUnited States Tax Court · 1988
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Boso v. CommissionerUnited States Tax Court · 1995
- New v. CommissionerUnited States Tax Court · 1989