107 T.C. No. 2
UNITED STATES TAX COURT
JAMES LUTHER COCHRANE, Petitioner v. COMMISSIONER
OF INTERNAL REVENUE, Respondent
Docket No. 2002-95. Filed August 7, 1996.
P was ordered to file responses to R's requests
for admission. P's subsequent responses to the
requests for admission were evasive and incomplete and
contained time-worn tax protester statements. R moved
for sanctions, asking that the matter in the requested
admissions be taken as established for purposes of this
case.
Rule 90(c), Tax Court Rules of Practice and
Procedure, generally requires that a party upon whom a
request for admission is served specifically admit or
deny the proposed admission. Rule 104(c), Tax Court
Rules of Practice and Procedure, provides that the
Court may sanction a party who fails to obey an order
with respect to the provisions of Rule 90 by ordering
that the matter in the requested admissions be taken as
established for purposes of the case. Rule 104(d)
provides that an evasive or incomplete response to a
requested admission is to be treated as a failure to
respond.
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