Dahlstrom v. Commissioner
United States Tax Court
Held, Ps' motion under Rule 90(c), Tax Court Rules of Practice and Procedure, to enlarge the time in which to answer R's requests for admission, Ps' motion under Rule 90(e) to withdraw or modify deemed admissions and Ps' motion for a protective order will be denied. Held, further, R's motion to compel responses to R's interrogatories to Ps and to compel production of documents or to impose sanctions under Rule 104(c) will be granted.
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Held, Ps' motion under Rule 90(c), Tax Court Rules of Practice and Procedure, to enlarge the time in which to answer R's requests for admission, Ps' motion under Rule 90(e) to withdraw or modify deemed admissions and Ps' motion for a protective order will be denied. Held, further, R's motion to compel responses to R's interrogatories to Ps and to compel production of documents or to impose sanctions under Rule 104(c) will be granted. Held, further, R's motion for summary judgment under Rule 121 will be denied.
1Opinion of the Court
OPINION
Nims, Judge-.
This matter is before the Court on petitioners’ motion for extension of time to answer requests for admission, petitioners’ motion to withdraw admissions, petitioners’ motion for a protective order, respondent’s motion for summary judgment pursuant to Rule 121,1 and respondent’s motion to compel responses to respondent’s interrogatories to petitioners and to compel the production of documents or to impose sanctions under Rule 104(c).
Respondent determined deficiencies in and additions to petitioners’ Federal income tax as follows:
Year Deficiency Additions to tax sec. 6653(b)
2Cases cited10 opinions
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Espinoza v. CommissionerUnited States Tax Court · 1982
- United States v. BaggotSupreme Court of the United States · 1983
- Doncaster v. CommissionerUnited States Tax Court · 1981
- Ralph Freedson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1978
5 more not listed; retrieve them via the Exa API.
3Cited by309 opinions
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Giamelli v. Comm'rUnited States Tax Court · 2007
- Craig v. Comm'rUnited States Tax Court · 2002
- Montgomery v. Comm'rUnited States Tax Court · 2004
- Bond v. CommissionerUnited States Tax Court · 1993
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