Legal Opinion

Baranski v. Commissioner

United States Tax Court

Decided December 10, 1984No. Docket No. 33533-83Unpublished

Petitioners have totally failed to produce documents and answer interrogatories despite a specific order of this Court directing them to do so. Held, petitioners' failure constitutes a default under the cirlcumstances of this case.Respondent's Motion to Impose Sanctions, seeking a judgment for default under Rule 104(c)(3), Tax Court Rules of Practice and Procedure, is granted.

1Opinion of the Court

RICHARD R. BARANSKI AND GERALDINE A. BARANSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Baranski v. Commissioner

Docket No. 33533-83.

United States Tax Court

T.C. Memo 1984-639; 1984 Tax Ct. Memo LEXIS 32; 49 T.C.M. (CCH) 268; T.C.M. (RIA) 84639;

December 10, 1984.

Petitioners have totally failed to produce documents and answer interrogatories despite a specific order of this Court directing them to do so. Held, petitioners' failure constitutes a default under the cirlcumstances of this case.Respondent's Motion to Impose Sanctions, seeking a judgment for default under Rule…

2Cases cited19 opinions

  1. National Hockey League v. Metropolitan Hockey Club, Inc.Supreme Court of the United States · 1976
  2. Societe Internationale Pour Participations Industrielles Et Commerciales, S. A. v. RogersSupreme Court of the United States · 1958
  3. Hammond Packing Co. v. ArkansasSupreme Court of the United States · 1909
  4. McCoy v. CommissionerUnited States Tax Court · 1981
  5. Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983

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