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
Bobby R. Casey, Petitioner v. Commissioner of Internal Revenue, Respondent
Casey v. Commissioner
Docket No. 2945-71
United States Tax Court
60 T.C. 68; 1973 U.S. Tax Ct. LEXIS 148; 60 T.C. No. 8;
April 9, 1973, Filed
Decision will be entered for the respondent.
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.
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2Cases cited9 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
- Jenetta W. Pickens v. The Equitable Life Assurance Society of the United StatesCourt of Appeals for the Fifth Circuit · 1969
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