Rosenfeld v. Commissioner
United States Tax Court
Petitioners filed a motion for reconsideration of the Court's June 30, 1983, order, which directed petitioners to comply in full with respondent's document and interrogatory requests. Held, the intent of the partners is relevant to the determination of profit objective at the partnership level. Held, further, petitioners are not prejudiced by nonattendance at hearing where statement in lieu of appearance was filed and where no proof of prejudice was submitted.
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Petitioners filed a motion for reconsideration of the Court's June 30, 1983, order, which directed petitioners to comply in full with respondent's document and interrogatory requests. Held, the intent of the partners is relevant to the determination of profit objective at the partnership level. Held, further, petitioners are not prejudiced by nonattendance at hearing where statement in lieu of appearance was filed and where no proof of prejudice was submitted. Held, further, lack of knowledge, possession, custody, or control is not an adequate response to a discovery request where the record…
1Opinion of the Court
OPINION
Dawson, Chief Judge:
This case was assigned pursuant to section 7456(c), I.R.C. 1954, as amended, and Delegation Order No. 8 of this Court, 81 T.C. XXV (1983), to Special Trial Judge Francis J. Cantrel for the purpose of considering and ruling on petitioners’ "Motion for Leave to Reargue and for Reconsideration of the Court’s June 30, 1983 Order” filed herein. After a review of the record, we agree with and adopt his opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Cantrel, Special Trial Judge: This case is before the Court on petitioners’ "Motion for Leave to Reargue…
2Cases cited29 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Brannen v. CommissionerUnited States Tax Court · 1982
- Luman v. CommissionerUnited States Tax Court · 1982
- Amos v. CommissionerUnited States Tax Court · 1964
- Flowers v. CommissionerUnited States Tax Court · 1983
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3Cited by48 opinions
- Thomas v. CommissionerUnited States Tax Court · 1985
- Drobny v. CommissionerUnited States Tax Court · 1986
- Dusha v. CommissionerUnited States Tax Court · 1984
- Simon v. CommissionerCourt of Appeals for the Third Circuit · 1987
- Ramsay v. CommissionerUnited States Tax Court · 1984
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