Delaney v. Commissioner
United States Tax Court
P has totally failed to produce documents and answer interrogatories despite a specific order and an oral direction of this Court directing him to do so. Held, P's failure constitutes a default under the circumstances of this case.R's Motion to Impose Sanctions, seeking, interalia, a judgment for default under Rule 104(c)(3), Tax Court Rules of Practice and Procedure, is granted.
1Opinion of the Court
JOSEPH MARTIN DELANEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Delaney v. Commissioner
Docket No. 9039-83.
United States Tax Court
T.C. Memo 1985-73; 1985 Tax Ct. Memo LEXIS 559; 49 T.C.M. (CCH) 777; T.C.M. (RIA) 85073;
February 20, 1985.
P has totally failed to produce documents and answer interrogatories despite a specific order and an oral direction of this Court directing him to do so. Held, P's failure constitutes a default under the circumstances of this case.R's Motion to Impose Sanctions, seeking, interalia, a judgment for default under Rule 104(c)(3), Tax Court Rules of…
2Cases cited18 opinions
- 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
- Hammond Packing Co. v. ArkansasSupreme Court of the United States · 1909
- McCoy v. CommissionerUnited States Tax Court · 1981
- Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
13 more not listed; retrieve them via the Exa API.