OPINION
FORRESTER, Judge:
The interlocutory issue before us is whether to grant or deny respondent's Motion to Compel Answers to Interrogatories which was filed on November 11, 1974, pursuant to Rule 104(b), Tax Court Rules of Practice and Procedure.
For each of the years involved in this case, 1951 through 1960, the respondent has alleged fraud. On September 23, 1970, respondent made a jeopardy assessment, and...
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