Art's Food Center, Inc. v. Commissioner
United States Tax Court
Rules of Practice -- Timeliness of Motions -- Rules 14(a), 15(a), and 17(c). -- Held: A motion addressed to respondent's answer asking the Court to require a further and better statement is timely pursuant to Rule 17(c) if filed prior to setting the case for trial. Time within which to file such a motion is not limited by Rules 14(a) or 15(a).
1Opinion of the Court
OPINION.
Tietjens, Judge:
The Commissioner filed his answer in this case on April 24, 1962. The answer apparently was served on petitioner on April 25,1962. On August 7,1962 (more than 30 days thereafter), the petitioner filed a “Motion for a Further and Better Statement” addressed to the answer.
The Commissioner has objected to the motion for the reason, among others, that it is untimely, pointing to Rule 15(a), Rules of Practice, Tax Court of the United States, which provides as follows:(a) Time to reply or move. — The petitioner, after service upon him of an answer in which material facts are…
2Cited by5 opinions
- Gambina v. CommissionerUnited States Tax Court · 1988
- Estate of Allensworth v. CommissionerUnited States Tax Court · 1976
- Art's Food Center, Inc. v. CommissionerUnited States Tax Court · 1962
- Estate of Allensworth v. CommissionerUnited States Tax Court · 1976
- Gambina v. CommissionerUnited States Tax Court · 1988