Estate of Allensworth v. Commissioner
United States Tax Court
Rule 90(a) and (d), Tax Court Rules of Practice and Procedure. -- Under Rule 90, the petitioner duly served on the Commissioner requests that he admit certain matters, including statements of the positions to be adopted by him concerning the construction of a will, statements of his views as to the application of the law to the facts of the case, and statements of the contentions to be maintained by him in the case.
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Rule 90(a) and (d), Tax Court Rules of Practice and Procedure. -- Under Rule 90, the petitioner duly served on the Commissioner requests that he admit certain matters, including statements of the positions to be adopted by him concerning the construction of a will, statements of his views as to the application of the law to the facts of the case, and statements of the contentions to be maintained by him in the case. Held, such matters may properly be the subject of requests for admissions under Rule 90, and the Commissioner will be ordered to furnish proper answers to such requests.
1Opinion of the Court
OPINION
Simpson, Judge:
Under Rule 90(d), Tax Court Rules of Practice and Procedure,1 the petitioner filed a motion requesting us to review the reasons given by the Commissioner for refusing to respond to certain requested admissions and requesting that we deem those matters admitted or order the Commissioner to furnish proper answers to those matters not admitted. The parties submitted memorandums in support of their positions and a hearing was held.
The underlying substantive tax issue with which the requests principally deal is whether a trust created by the will of William R. Allensworth…
2Cases cited5 opinions
- Stone v. CommissionerUnited States Tax Court · 1954
- Pearsall v. CommissionerUnited States Tax Court · 1974
- Ryskiewicz v. CommissionerUnited States Tax Court · 1974
- Barkett v. CommissionerUnited States Tax Court · 1959
- Art's Food Center, Inc. v. CommissionerUnited States Tax Court · 1962
3Cited by11 opinions
- Zaentz v. CommissionerUnited States Tax Court · 1979
- Estate of Cardulla v. CommissionerUnited States Tax Court · 1986
- Owens-Illinois, Inc. v. Comm'rUnited States Tax Court · 1981
- Hersch v. CommissionerUnited States Tax Court · 1992
- Davis v. Comm'rUnited States Tax Court · 2006
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