Dusha v. Commissioner
United States Tax Court
Rule 104(c)(3), Tax Court Rules of Practice and Procedure. -- The Court ordered P to answer R's interrogatories and to produce documents sought by R. P failed to comply with this order but instead reiterated frivolous claims the Court had already considered and rejected in ordering P to comply with R's discovery requests. R moved to dismiss the petition under Rule 104(c)(3) as a sanction for P's noncompliance with our order. Held: R's motion to dismiss granted.
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Rule 104(c)(3), Tax Court Rules of Practice and Procedure. -- The Court ordered P to answer R's interrogatories and to produce documents sought by R. P failed to comply with this order but instead reiterated frivolous claims the Court had already considered and rejected in ordering P to comply with R's discovery requests. R moved to dismiss the petition under Rule 104(c)(3) as a sanction for P's noncompliance with our order. Held: R's motion to dismiss granted. P's failure to comply with the Court's discovery order was due to "willfulness, bad faith, or [other] fault." Societe Internationale…
1Opinion of the Court
Edward P. Dusha, Petitioner v. Commissioner of Internal Revenue, Respondent
Dusha v. Commissioner
Docket No. 23713-82
United States Tax Court
82 T.C. 592; 1984 U.S. Tax Ct. LEXIS 82; 82 T.C. No. 47;
April 9, 1984, Filed
An order of dismissal and decision for the respondent will be entered.
Rule 104(c)(3), Tax Court Rules of Practice and Procedure. -- The Court ordered P to answer R's interrogatories and to produce documents sought by R. P failed to comply with this order but instead reiterated frivolous claims the Court had already considered and rejected in ordering P to comply with R's discovery…
2Cases cited43 opinions
- Insurance Corp. of Ireland v. Compagnie Des Bauxites De GuineeSupreme Court of the United States · 1982
- National Hockey League v. Metropolitan Hockey Club, Inc.Supreme Court of the United States · 1976
- Societe Internationale Pour Participations Industrielles Et Commerciales, S. A. v. RogersSupreme Court of the United States · 1958
- Hovey v. ElliottSupreme Court of the United States · 1897
- Ca 79-3781 United Artists Corporation and Walt Disney Productions v. Harold FreemanCourt of Appeals for the Fifth Circuit · 1979
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