- 10 - Zuckermans of the likelihood of sanctions under Rule 104(c) in the event of noncompliance. Petitioner sought an extension to obtain some of the documents from his banks. He offered no satisfactory explanation for his failure to produce numerous other documents requested by respondent and for his failure to answer any of the interrogatories. Nevertheless, the Court granted petitioner's request. Following the expiration of the extended deadline and a conference with petitioner and respondent's counsel, the Court concluded that petitioner was not attempting to cooperate in good faith. Accordingly, on motion by respondent for sanctions under Rule 104(c), by order dated November 4, 1994, the Court prohibited the Zuckermans from introducing any documentary or testimonial evidence pertaining to matters addressed in respondent's discovery requests. Mrs. Zuckerman took no part in these pretrial proceedings, having received no actual notice of them despite respondent's efforts to contact her. At trial petitioner revealed that he had signed his wife's name to the 1986 return and, without her knowledge, to the petition as well. Mrs. Zuckerman testified that she had not intended to file a joint return with her husband for either year. In response to these disclosures, on motion by respondent, the case was dismissed for lack of jurisdiction with respect to Mrs. Zuckerman, the caption of the case was changed, and respondent amended her answer to recompute petitioner's taxPage: 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