Ryskiewicz v. Commissioner
United States Tax Court
Rules 31(a), 36(b), and 51(a), Tax Court Rules of Practice and Procedure. -- Petitioners filed a motion for a more definite statement under Rule 51(a) regarding certain affirmative allegations of fraud in respondent's answer. Held: The motion is denied because the answer is not so vague and ambiguous that petitioners cannot reasonably be required to frame a reply.
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Rules 31(a), 36(b), and 51(a), Tax Court Rules of Practice and Procedure. -- Petitioners filed a motion for a more definite statement under Rule 51(a) regarding certain affirmative allegations of fraud in respondent's answer. Held: The motion is denied because the answer is not so vague and ambiguous that petitioners cannot reasonably be required to frame a reply. Respondent's answer meets the "fair notice" requirement of Rule 31(a) and the required form and content of an answer under Rule 36(b). To the extent that petitioners may be entitled to any of the items of information sought, the…
1Opinion of the Court
OPINION
Dawson, Judge:
On July 23, 1974, petitioners filed a motion, pursuant to Rule 51, Tax Court Rules of Practice and Procedure, to require respondent to file a more definite statement regarding affirmative allegations of fraud contained in his answer. On August 19, 1974, respondent filed a memorandum opposing petitioners’ motion. A hearing on the motion was held on October 2,1974.
Paragraph 7 of respondent’s answer contains the following allegations:(a) During the taxable year 1970, Frank Ryskiewicz was employed as a corporate executive and Joan Ryskiewicz’s occupation was that of a…
2Cases cited1 opinion
- Conley v. GibsonSupreme Court of the United States · 1957
3Cited by8 opinions
- Kabbaby v. CommissionerUnited States Tax Court · 1975
- Estate of Allensworth v. CommissionerUnited States Tax Court · 1976
- Estate of Allensworth v. CommissionerUnited States Tax Court · 1976
- Gherman v. CommissionerUnited States Tax Court · 1981
- Kabbaby v. CommissionerUnited States Tax Court · 1975
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