Branerton Corp. v. Commissioner
United States Tax Court
Rule 70(a)(1), Tax Court Rules of Practice and Procedure. -- More than 30 days after joinder of issue, but prior to any informal consultation or communication between the parties, petitioners served written interrogatories (pursuant to Rule 71) upon respondent. Respondent filed (pursuant to Rule 103) a motion for a protective order.
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Rule 70(a)(1), Tax Court Rules of Practice and Procedure. -- More than 30 days after joinder of issue, but prior to any informal consultation or communication between the parties, petitioners served written interrogatories (pursuant to Rule 71) upon respondent. Respondent filed (pursuant to Rule 103) a motion for a protective order. Held, a protective order will be granted for a reasonable period of time with direction that the parties attempt to attain the objectives of discovery through informal consultation or communication before utilizing the procedures provided by the rules.
1Opinion of the Court
OPINION
Dawson, Judge:
This matter is before the Court on respondent’s motion for a protective order, pursuant to Rule 103 (a) (2), Tax Court Rules of Practice and Procedure, that respondent at this time need not answer written interrogatories served upon him by petitioners in these cases. Oral arguments on the motion were heard on February 20, 1974, and, in addition, a written statement in opposition to respondent’s motion was filed by the petitioners.
The sequence of events in these cases may be highlighted as follows: The statutory notices of deficiencies were mailed to the respective…
2Cited by125 opinions
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- Sylvia A. Sliwa v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Dusha v. CommissionerUnited States Tax Court · 1984
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