De Lucia v. Commissioner
United States Tax Court
At an earlier stage in the instant case, the Court granted respondent's motion for summary judgment in entirety as to petitioner-husband, and in part as to petitioner-wife.
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At an earlier stage in the instant case, the Court granted respondent's motion for summary judgment in entirety as to petitioner-husband, and in part as to petitioner-wife. As a result, the only substantive issue remaining is petitioner-wife's claim of "innocent spouse" status under sec. 6013(e), I.R.C. 1954. Respondent moved to compel deposition of petitioner-husband under Rule 75, Tax Court Rules of Practice and Procedure, contending that, because of the summary judgment order, petitioner-husband is no longer a party in the instant case. Held: Rule 75 applies only to nonparty witnesses.…
1Opinion of the Court
OPINION
CHABOT, Judge:
This matter is before us on respondent’s motion to compel deposition of petitioner Nick DeLucia, Jr., under Rule 75.1
Respondent determined deficiencies in Federal individual income taxes against petitioners for 1974, 1975, and 1976, in the amounts of $1,820.39, $35,190.29, and $1,635.00, respectively. Respondent also determined that petitioner Nick DeLucia, Jr. (but not petitioner Madeline A. DeLucia), is hable for additions to tax under section 6653(b)2 (fraud, etc.) in the amounts of $910.20, $17,595.15, and $817.50 for these years. On April 17, 1985, this Court…
2Cases cited5 opinions
- Branerton Corp. v. CommissionerUnited States Tax Court · 1974
- Estate of Ming v. CommissionerUnited States Tax Court · 1974
- Nordstrom v. CommissionerUnited States Tax Court · 1968
- Samuel Shapiro v. Commissioner of Internal Revenue, Samuel and Bella Shapiro v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1980
- Estate of Van Loben Sels v. CommissionerUnited States Tax Court · 1984
3Cited by9 opinions
- Miller v. CommissionerUnited States Tax Court · 1989
- Jerry Lipps, Inc. v. CommissionerUnited States Tax Court · 1990
- Bermingham v. CommissionerUnited States Tax Court · 1994
- De Lucia v. CommissionerUnited States Tax Court · 1986
- Downing v. Comm'rUnited States Tax Court · 2005
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