Marcus v. Commissioner
United States Tax Court
Despite repeated orders of the Court, petitioners failed, over a period of several years, to answer respondent's interrogatories, to respond to respondent's request for admissions, or to cooperate in the stipulation process.
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Despite repeated orders of the Court, petitioners failed, over a period of several years, to answer respondent's interrogatories, to respond to respondent's request for admissions, or to cooperate in the stipulation process. Held, on respondent's motion for sanctions under Rule 104(c), Tax Court Rules of Practice and Procedure, the allegations of error and allegations of fact in petitioners' petitions for 1959, 1960, and 1961 are stricken, and respondent's affirmative allegations of fraud in his answer and amendment to answer to petitioner-husband's petition are deemed admitted. Held,…
1Opinion of the Court
Charles Marcus, Petitioner v. Commissioner of Internal Revenue, Respondent; Anita Marcus, Petitioner v. Commissioner of Internal Revenue, Respondent
Marcus v. Commissioner
Docket Nos. 8256-72, 8257-72
United States Tax Court
70 T.C. 562; 1978 U.S. Tax Ct. LEXIS 84;
July 31, 1978, Filed
Despite repeated orders of the Court, petitioners failed, over a period of several years, to answer respondent's interrogatories, to respond to respondent's request for admissions, or to cooperate in the stipulation process. Held, on respondent's motion for sanctions under Rule 104(c), Tax Court Rules of Practice and…
2Cases cited11 opinions
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Hopkins v. BaconSupreme Court of the United States · 1930
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