Keating v. Commissioner
United States Tax Court
Ps have totally failed to produce documents and answer interrogatories despite a specific order of this Court directing them to do so. Held, Ps' failure constitutes a default under the circumstances of this case. R's Motion to Impose Sanctions seeking, inter alia, a judgment for default under Rule 104(c)(3), Tax Court Rules of Practice and Procedure, is granted.
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Ps have totally failed to produce documents and answer interrogatories despite a specific order of this Court directing them to do so. Held, Ps' failure constitutes a default under the circumstances of this case. R's Motion to Impose Sanctions seeking, inter alia, a judgment for default under Rule 104(c)(3), Tax Court Rules of Practice and Procedure, is granted. Held further, in these circumstances, and on the Court's own motion, damages in the amount of $5,000 are awarded to the United States since Ps are maintaining this proceeding primarily for delay and their position herein is…
1Opinion of the Court
JAMES T. KEATING AND GERTRUDE KEATING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Keating v. Commissioner
Docket No. 31330-83.
United States Tax Court
T.C. Memo 1985-312; 1985 Tax Ct. Memo LEXIS 329; 50 T.C.M. (CCH) 233; T.C.M. (RIA) 85312;
June 25, 1985.
Ps have totally failed to produce documents and answer interrogatories despite a specific order of this Court directing them to do so. Held, Ps' failure constitutes a default under the circumstances of this case. R's Motion to Impose Sanctions seeking, inter alia, a judgment for default under Rule 104(c)(3), Tax Court Rules of…
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- Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
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