Owens-Illinois, Inc. v. Comm'r
United States Tax Court
Held, foreign law is subject to discovery under Rules 70(b) and 146, Tax Court Rules of Practice and Procedure. See also rule 44.1, Fed. R. Civ. P.
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge John J. Pajak for hearing on petitioner’s motion for more definite answers to petitioner’s second request for admissions and interrogatories-second set and respondent’s motion to enforce interrogatories. This Court agrees with and adopts his opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Pajak, Special Trial Judge-.
This case is before the Court with respect to petitioner’s motion for more definite answers to petitioner’s second request for admissions and interrogatories— second set, filed July 18, 1980, and…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Hickman v. TaylorSupreme Court of the United States · 1947
- Branerton Corp. v. CommissionerUnited States Tax Court · 1974
- Zaentz v. CommissionerUnited States Tax Court · 1979
- Branerton Corp. v. CommissionerUnited States Tax Court · 1975
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Dusha v. CommissionerUnited States Tax Court · 1984
- Barnette v. CommissionerUnited States Tax Court · 1992
- Brown v. CommissionerUnited States Tax Court · 1997
- Dusha v. CommissionerUnited States Tax Court · 1984
- Owens-Illinois, Inc. v. Comm'rUnited States Tax Court · 1981