Kabbaby v. Commissioner
United States Tax Court
Rules 31(a), 36(b), 37, and 70(a)(2), Tax Court Rules of Practice and Procedure. -- Petitioner filed a motion to commence discovery prior to filing his reply and joinder of issue.
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Rules 31(a), 36(b), 37, and 70(a)(2), Tax Court Rules of Practice and Procedure. -- Petitioner filed a motion to commence discovery prior to filing his reply and joinder of issue. Held, the motion is denied because respondent's answers meets the "fair notice" requirements of Rule 31(a) and the required form of Rule 36(b). The affirmative allegations in the answer are matters within the knowledge of petitioner who is, therefore, in a position to admit, deny, or claim lack of knowledge of such allegations.
1Opinion of the Court
OPINION
Goffe, Judge:
On April 17, 1975, petitioner filed a “Motion for Leave to Commence Discovery Prior to Formal Joinder of Issue” pursuant to Rule 70(a)(2), Tax Court Rules of Practice and Procedure. Respondent filed his objections on April 28, 1975, and a hearing on the motion was held on that date.
The Commissioner determined in his statutory notice of deficiency mailed to petitioner on October 4, 1974, that petitioner underpaid his income tax for the taxable years 1970, 1971, and 1972 and was subject to the 50-percent fraud penalty under the provisions of section 6653(b) of the Internal…
2Cases cited2 opinions
- Ryskiewicz v. CommissionerUnited States Tax Court · 1974
- Hartford Nat. Bank & Trust Co. v. E. F. Drew & Co.District Court, D. Delaware · 1952
3Cited by16 opinions
- Estate of Woodard v. CommissionerUnited States Tax Court · 1975
- Keating v. CommissionerUnited States Tax Court · 1985
- Baranski v. CommissionerUnited States Tax Court · 1984
- Burton v. CommissionerUnited States Tax Court · 1984
- Delaney v. CommissionerUnited States Tax Court · 1985
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