Larry Brown - Page 11

                                       - 11 -                                         
          respondent's Motion for Sanctions and Summary Judgment Motion.              
          The Court further ordered that action on the aforementioned                 
          motions would be held in abeyance until after that date.                    
               On September 11, 1997, petitioner filed his Opposition to              
          Motion for Sanctions, in which he stated that "Petitioner shall             
          respond in full to Respondent's Interrogatories and Request for             
          Production in the next three (3) days" and sought to justify his            
          dilatoriness by referring to the illness of his wife.  As noted             
          above, respondent's interrogatories and document request had been           
          served almost 7 months earlier--on February 18, 1997, and we                
          granted respondent's Motion to Compel Responses to Respondent's             
          Interrogatories and Motion to Compel Production of Documents over           
          5 months earlier--on April 9, 1997.                                         
               Petitioner also filed his Opposition to Motion for Partial             
          Summary Judgment on September 11, 1997, on the ground that the              
          Partnership did not fall within the small partnership exception             
          to the unified audit provisions of sections 6221 through 6233               
          and, since respondent failed to issue a Notice of Final                     
          Partnership Administrative Adjustment (FPAA) pursuant to section            
          6223, the 3-year period of limitations for assessment set forth             
          in section 6229(a) has expired.                                             
               By Order dated September 12, 1997, this case was struck from           
          the October 14, 1997, calendar and reassigned to Judge Arthur L.            
          Nims, III.                                                                  






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011