Piscatelli v. Commissioner
United States Tax Court
Held, under Rule 70(b), the burden of proof has no bearing on the discoverability of facts. Held, further: The general state of one's health is no ground for refusing to answer interrogatories. Adequate safeguards may be fashioned under a protective order pursuant to Rule 103 but the Court will not issue such order sua sponte.
1Opinion of the Court
OPINION
Forrester, Judge:
The interlocutory issue before us is whether to grant or deny respondent’s Motion to Compel Answers to Interrogatories which was filed on November 11, 1974, pursuant to Rule 104(b), Tax Court Rules of Practice and Procedure.1
For each of the years involved in this case, 1951 through 1960, the respondent has alleged fraud. On September 23, 1970, respondent made a jeopardy assessment, and he timely mailed notices of deficiencies to petitioners on November 20, 1970. Petitioners timely filed their petition and at that time resided at South Amboy, N.J.
On April 6, 1972,…
2Cases cited3 opinions
- Branerton Corp. v. CommissionerUnited States Tax Court · 1975
- P. T. & L. Constr. Co. v. CommissionerUnited States Tax Court · 1974
- Riordan v. FergusonDistrict Court, S.D. New York · 1942
3Cited by9 opinions
- Marcus v. CommissionerUnited States Tax Court · 1978
- Morris v. CommissionerUnited States Tax Court · 1975
- Owens-Illinois, Inc. v. Comm'rUnited States Tax Court · 1981
- Guillo v. CommissionerUnited States Tax Court · 1998
- Marcus v. CommissionerUnited States Tax Court · 1978
4 more not listed; retrieve them via the Exa API.