Estate of Woodard v. Commissioner
United States Tax Court
Rules 103, 161, Tax Court Rules of Practice and Procedure. -- Petitioners were granted a protective order under Rule 103 to relieve them from stipulating matters not material or relevant to the issues before the Court pursuant to our opinion in Estate of Russell G. Woodard, 64 T.C. 457 (1975). Respondent filed a motion under Rule 161 for reconsideration of our opinion in which he, for the first time, brought to the attention of the Court, the specific theory of his legal…
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Rules 103, 161, Tax Court Rules of Practice and Procedure. -- Petitioners were granted a protective order under Rule 103 to relieve them from stipulating matters not material or relevant to the issues before the Court pursuant to our opinion in Estate of Russell G. Woodard, 64 T.C. 457 (1975). Respondent filed a motion under Rule 161 for reconsideration of our opinion in which he, for the first time, brought to the attention of the Court, the specific theory of his legal position in these cases. Held: The motion for reconsideration is granted. The rationale of the first opinion is sound and…
1Opinion of the Court
SUPPLEMENTAL OPINION
Goffe, Judge:
On June 23,1975, we filed our opinion in Estate of Russell G. Woodard, 64 T.C. 457 (1975), in which we held that petitioners were entitled to a protective order to relieve them of unnecessary burden and expense in stipulating to matters we found not to be material or relevant to the issues before the Court. Our opinion was based upon petitioners’ “Motion to Obtain Protective Order” filed on May 9, 1975; upon their supplement to that motion filed May 22, 1975; and upon a hearing on the said motion held in Detroit, Mich., on June 2, 1975.
On July 17, 1975,…
2Cases cited3 opinions
- United States v. Estate of GraceSupreme Court of the United States · 1969
- Estate of Woodard v. CommissionerUnited States Tax Court · 1975
- Crabb v. CommissionerCourt of Appeals for the Fifth Circuit · 1943
3Cited by3 opinions
- Zaentz v. CommissionerUnited States Tax Court · 1979
- Estate of Woodard v. CommissionerUnited States Tax Court · 1975
- Zaentz v. CommissionerUnited States Tax Court · 1979