Rea v. Commissioner
United States Tax Court
Respondent inadvertently misplaced an amended petition in an emergency file and later moved for leave to file his answer 5 months late. Petitioners have shown no irreparable harm or prejudice resulting from the delay. Held, that good and sufficient cause for the delay has been shown, and respondent's motion for leave to file his answer out of time will be granted. Estate of Helen Moore Quirk, 60 T.C. 520 (1973), distinguished.
1Opinion of the Court
OPINION
Ikwin, Judge:
This is before us on “Respondent’s Motion for Leave to File Answer Due September 18, 1972, Out of Time,” which was filed on February 26,1973, with which was received an answer lodged with the Court on the same day. Petitioners’ objection to respondent’s motion was filed on March 16,1973. Arguments were heard on respondent’s motion at Newark, N.J., on April 30, 1973; respondent’s memorandum brief was filed on May 30,1973; and petitioners’ memorandum brief was filed on June 1,1973.
The facts leading up to the filing of respondent’s motion are not disputed. The petition herein…
2Cases cited3 opinions
- Board of Tax Appeals v. United States ex rel. Shults Bread Co.Court of Appeals for the D.C. Circuit · 1929
- Estate of Quirk v. CommissionerUnited States Tax Court · 1973
- Shults Bread Co. v. CommissionerUnited States Board of Tax Appeals · 1928
3Cited by11 opinions
- Vermouth v. CommissionerUnited States Tax Court · 1987
- Betz v. CommissionerUnited States Tax Court · 1988
- Dixon v. CommissionerUnited States Tax Court · 1973
- Bolton v. CommissionerUnited States Tax Court · 1989
- Estate of Helen Moore Quirk v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
6 more not listed; retrieve them via the Exa API.