De Lucia v. Commissioner
United States Tax Court
At an earlier stage in the instant case, the Court granted respondent's motion for summary judgment in entirety as to petitioner-husband, and in part as to petitioner-wife.
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At an earlier stage in the instant case, the Court granted respondent's motion for summary judgment in entirety as to petitioner-husband, and in part as to petitioner-wife. As a result, the only substantive issue remaining is petitioner-wife's claim of "innocent spouse" status under sec. 6013(e), I.R.C. 1954. Respondent moved to compel deposition of petitioner-husband under Rule 75, Tax Court Rules of Practice and Procedure, contending that, because of the summary judgment order, petitioner-husband is no longer a party in the instant case. Held: Rule 75 applies only to nonparty witnesses.…
1Opinion of the Court
Nick DeLucia, Jr., and Madeline A. DeLucia, Petitioners v. Commissioner of Internal Revenue, Respondent
De Lucia v. Commissioner
Docket No. 22090-83
United States Tax Court
87 T.C. 804; 1986 U.S. Tax Ct. LEXIS 38; 87 T.C. No. 50;
October 20, 1986, Filed
An appropriate order will be issued denying respondent's motion to compel deposition.
At an earlier stage in the instant case, the Court granted respondent's motion for summary judgment in entirety as to petitioner-husband, and in part as to petitioner-wife. As a result, the only substantive issue remaining is petitioner-wife's claim of "innocent…
2Cases cited6 opinions
- Branerton Corp. v. CommissionerUnited States Tax Court · 1974
- Estate of Ming v. CommissionerUnited States Tax Court · 1974
- Nordstrom v. CommissionerUnited States Tax Court · 1968
- De Lucia v. CommissionerUnited States Tax Court · 1986
- Samuel Shapiro v. Commissioner of Internal Revenue, Samuel and Bella Shapiro v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1980
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