Schneider Interests, L.P., Russ Schneider Farms, L.L.C., Tax Matters Partner - Page 6




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          Order together with a motion for leave to file that reply.  We              
          address the 3 motions herein.                                               
                                     Discussion                                       
               Congress has provided this Court with its own rulemaking               
          authority.  Section 7453 of the Internal Revenue Code states                
          that, with the exception of certain small tax cases, proceedings            
          before this Court are to be conducted in accordance with such               
          rules of practice and procedure as this Court may prescribe.                
          Pursuant to that grant of authority, this Court promulgated Rule            
          70(a)(1), which states, in part:  "the Court expects the parties            
          to attempt to attain the objectives of discovery through informal           
          consultation or communication before utilizing the discovery                
          procedures provided in these Rules."  In 1979, the Court                    
          emphasized its insistence upon informal discovery by adding the             
          language quoted above to Rule 90(a), which applies specifically             
          to Requests for Admissions.  See Odend’hal v. Commissioner, 75              
          T.C. 400, 403 (1980).                                                       
               A principal purpose of the requirement for informal                    
          discovery is to save the time and resources of the Court and of             
          the parties before it in the development of relevant and                    
          undisputed facts.  In Branerton Corp. v. Commissioner, 61 T.C.              
          691, 692 (1974), we explained:                                              
               The discovery procedures should be used only after the                 
               parties have made reasonable informal efforts to obtain                
               needed information voluntarily.  For many years the                    
               bedrock of Tax Court practice has been the stipulation                 





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