Kabbaby v. Commissioner
United States Tax Court
Rules 31(a), 36(b), 37, and 70(a)(2), Tax Court Rules of Practice and Procedure. -- Petitioner filed a motion to commence discovery prior to filing his reply and joinder of issue.
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Rules 31(a), 36(b), 37, and 70(a)(2), Tax Court Rules of Practice and Procedure. -- Petitioner filed a motion to commence discovery prior to filing his reply and joinder of issue. Held, the motion is denied because respondent's answers meets the "fair notice" requirements of Rule 31(a) and the required form of Rule 36(b). The affirmative allegations in the answer are matters within the knowledge of petitioner who is, therefore, in a position to admit, deny, or claim lack of knowledge of such allegations.
1Opinion of the Court
Charles B. Kabbaby, Petitioner v. Commissioner of Internal Revenue, Respondent
Kabbaby v. Commissioner
Docket No. 168-75
United States Tax Court
64 T.C. 393; 1975 U.S. Tax Ct. LEXIS 132;
June 9, 1975, Filed
Rules 31(a), 36(b), 37, and 70(a)(2), Tax Court Rules of Practice and Procedure. -- Petitioner filed a motion to commence discovery prior to filing his reply and joinder of issue. Held, the motion is denied because respondent's answers meets the "fair notice" requirements of Rule 31(a) and the required form of Rule 36(b). The affirmative allegations in the answer are matters within the knowledge…
2Cases cited3 opinions
- Kabbaby v. CommissionerUnited States Tax Court · 1975
- Ryskiewicz v. CommissionerUnited States Tax Court · 1974
- Hartford Nat. Bank & Trust Co. v. E. F. Drew & Co.District Court, D. Delaware · 1952