New v. Commissioner
United States Tax Court
Rule 37(c), Tax Court Rules of Practice and Procedure. -- After P failed to file a reply to R's answer, which contained affirmative allegations, R successfully moved pursuant to Rule 37(c) for an order providing that the affirmative allegations in R's answer be deemed admitted. R moved for summary judgment, and P moved to vacate the Rule 37(c) order.
Read the full summary
Rule 37(c), Tax Court Rules of Practice and Procedure. -- After P failed to file a reply to R's answer, which contained affirmative allegations, R successfully moved pursuant to Rule 37(c) for an order providing that the affirmative allegations in R's answer be deemed admitted. R moved for summary judgment, and P moved to vacate the Rule 37(c) order. Held, motions to vacate Rule 37(c) orders will be judged by the same standard applied to Rule 90(f) motions for the withdrawal of deemed admissions. Held, further, P's motion is granted because she has indicated a meritorious case while prejudice…
1Opinion of the Court
Diane C. New, Petitioner v. Commissioner of Internal Revenue, Respondent
New v. Commissioner
Docket No. 20881-87
United States Tax Court
92 T.C. 1146; 1989 U.S. Tax Ct. LEXIS 78; 92 T.C. No. 74;
May 30, 1989May 30, 1989, Filed
Rule 37(c), Tax Court Rules of Practice and Procedure. -- After P failed to file a reply to R's answer, which contained affirmative allegations, R successfully moved pursuant to Rule 37(c) for an order providing that the affirmative allegations in R's answer be deemed admitted. R moved for summary judgment, and P moved to vacate the Rule 37(c) order. Held, motions to vacate…
2Cases cited8 opinions
- Marshall v. CommissionerUnited States Tax Court · 1985
- Donovan v. Carls Drug Co.Court of Appeals for the Second Circuit · 1983
- Morrison v. CommissionerUnited States Tax Court · 1983
- Vermouth v. CommissionerUnited States Tax Court · 1987
- Betz v. CommissionerUnited States Tax Court · 1988
3 more not listed; retrieve them via the Exa API.