Casey v. Commissioner
United States Tax Court
1. Rules of Practice of the United States Tax Court do not provide for requests for admissions, and respondent's failure to deny petitioner's requests for admissions does not establish the facts alleged therein as being deemed admitted for purposes of this case.
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1. Rules of Practice of the United States Tax Court do not provide for requests for admissions, and respondent's failure to deny petitioner's requests for admissions does not establish the facts alleged therein as being deemed admitted for purposes of this case. Rule 36, Federal Rules of Civil Procedure, is not applicable in the Tax Court. 2. Arrearages in child support paid in current year in excess of obligation for child support payments in current year do not constitute child support payments for the current year for purposes of determining which divorced parent paid over one-half the…
1Opinion of the Court
OPINION
Duennen, Judge:
Respondent determined deficiencies in petitioner’s 1967 and 1968 income taxes in the amounts of $289.56 and $509.95, respectively.
The substantive issue in both years concerns petitioner’s claimed dependency exemptions for his two daughters who lived in the custody of petitioner’s former wife during the period herein. There is also a procedural issue involving requests for admissions, which will be discussed herein.
The only evidence offered that was received in evidence was a stipulation and a supplemental stipulation of facts with exhibits attached. No oral evidence was…
2Cases cited7 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Labay v. CommissionerUnited States Tax Court · 1970
- Charles E. Moritz v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1972
- Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Moritz v. CommissionerUnited States Tax Court · 1970
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Ward Gulvin and Estate of Dorothy Gulvin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Casey v. CommissionerUnited States Tax Court · 1973
- Gulvin v. CommissionerUnited States Tax Court · 1980
- Gulvin v. CommissionerUnited States Tax Court · 1981
- Meshulam v. CommissionerUnited States Tax Court · 1976
3 more not listed; retrieve them via the Exa API.