Odend'hal v. Commissioner
United States Tax Court
Rule 90(a), Tax Court Rules of Practice and Procedure. Subsequent to May 1, 1979, parties are required to attain the objective of the Rule through informal consultation or communication before resorting to the compulsory procedures provided by the Rule. Held, P's service upon R of an admission request over 11 months after effective date of Rule revisions before attempting to attain the objectives of the Rule through informal consultation or communication is ineffective.
Read the full summary
Rule 90(a), Tax Court Rules of Practice and Procedure. Subsequent to May 1, 1979, parties are required to attain the objective of the Rule through informal consultation or communication before resorting to the compulsory procedures provided by the Rule. Held, P's service upon R of an admission request over 11 months after effective date of Rule revisions before attempting to attain the objectives of the Rule through informal consultation or communication is ineffective. Held, further, R's refusal to serve answers upon P, justified. Held, further, P's motion to review R's response, denied.…
1Opinion of the Court
OPINION
Dawson, Judge:
These cases were assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent’s motions to consolidate and petitioners’ “Motion to Review Response to Second Request for Admissions.” After a review of the record, we agree with and adopt his opinion which is set forth below.2
OPINION OF THE SPECIAL TRIAL JUDGE
Cantrel, Special Trial Judge:
These cases are presently before the Court on respondent’s motion to consolidate filed in each of these cases, except the cases designated docket Nos. 6107-80, 6108-80, and 6228-80,3…
2Cases cited7 opinions
- Branerton Corp. v. CommissionerUnited States Tax Court · 1974
- Hoeme v. CommissionerUnited States Tax Court · 1974
- Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1949
- Firemen's Mut. Ins. Co. v. Aponaug Mfg. Co.Court of Appeals for the Fifth Circuit · 1945
- International Air Conditioning Corp. v. CommissionerUnited States Tax Court · 1976
2 more not listed; retrieve them via the Exa API.
3Cited by67 opinions
- Dusha v. CommissionerUnited States Tax Court · 1984
- Rosenfeld v. CommissionerUnited States Tax Court · 1984
- Derksen v. CommissionerUnited States Tax Court · 1985
- Eiges v. CommissionerUnited States Tax Court · 1993
- Centre for International Understanding v. CommissionerUnited States Tax Court · 1985
62 more not listed; retrieve them via the Exa API.