Legal Opinion

Zaentz v. Commissioner

United States Tax Court

Decided December 17, 1979No. Docket Nos. 5609-74, 6078-75, 5411-76, 5370-77Published

Rules 70 through 72 and 104, Tax Court Rules of Practice and Procedure. -- 1. Under Rules 71 and 72, R served upon P interrogatories and requests for production of documents.

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Rules 70 through 72 and 104, Tax Court Rules of Practice and Procedure. -- 1. Under Rules 71 and 72, R served upon P interrogatories and requests for production of documents. In his responses, P claimed to lack sufficient knowledge to answer some of the requests, and he objected to others on the grounds that the requested information and documents are irrelevant because they relate to transactions which are not at issue, that the requested information and documents deal with persons who are not parties to the case, and that the production of the requested information and documents would…

1Opinion of the Court

Saul Zaentz and Celia Zaentz, Petitioners v. Commissioner of Internal Revenue, Respondent

Zaentz v. Commissioner

Docket Nos. 5609-74, 6078-75, 5411-76, 5370-77

United States Tax Court

73 T.C. 469; 1979 U.S. Tax Ct. LEXIS 6;

December 17, 1979, Filed

Rules 70 through 72 and 104, Tax Court Rules of Practice and Procedure. -- 1. Under Rules 71 and 72, R served upon P interrogatories and requests for production of documents. In his responses, P claimed to lack sufficient knowledge to answer some of the requests, and he objected to others on the grounds that the requested information and documents are…

2Cases cited16 opinions

  1. Hickman v. TaylorSupreme Court of the United States · 1947
  2. United States v. Procter & Gamble Co.Supreme Court of the United States · 1958
  3. Edward E. Colton and Lillian Kaltman v. United States of America, United States of America v. Edward E. ColtonCourt of Appeals for the Second Circuit · 1962
  4. Royal G. Bouschor v. United StatesCourt of Appeals for the Eighth Circuit · 1963
  5. Zaentz v. CommissionerUnited States Tax Court · 1979

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