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RUTTER v. COMMISSIONER

Docket Nos. 15061-81, 6343-82.

81 T.C. 937 (1983)

JAMES H. RUTTER AND MARIE R. RUTTER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT J. H. RUTTER REX MANUFACTURING CO., INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 12, 1983.

Attorney(s) appearing for the Case

Edward B. Benjamin, Jr., for the petitioners, and Robert W. Nuzum, for the petitioner in docket No. 6343-82.

H. Karl Zeswitz, Jr., for the respondent.

OPINION

SIMPSON, Judge:

This matter is before the Court on the petitioner's motion under Rule 142(e) of the Tax Court Rules of Practice and Procedure1 for a ruling, prior to trial, on the sufficiency of the petitioner's statement under section 534(c) of the Internal Revenue Code of 19542 and on the petitioners' motion under Rule 50(b) to compel production of two documents.

In accordance...

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