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GERLING INTERNATIONAL INSURANCE CO. v. COMMISSIONER

Docket No. 26765-83.

86 T.C. 468 (1986)

GERLING INTERNATIONAL INSURANCE COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 26, 1986.

Attorney(s) appearing for the Case

Lawrence Gerzog, for the petitioner.

David Brodsky, for the respondent.

OPINION

TANNENWALD, Judge:

This case is before us on two discovery motions by respondent: (1) A motion to compel answers to respondent's interrogatories or to impose sanctions, and (2) a motion for order compelling petitioners to comply with respondent's request for the production of documents or to impose sanctions.

Based upon the materials presently of record, the background for our consideration of these two motions1<...

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