United States Tax Court April 23, 1974, Docket No. 3524-73 (Pearsall v. Commissioner)

lead-opinion

OPINION

Dawson, Judge:

In reply to a request for admissions filed by the petitioners, respondent has moved for a protective order pursuant to Rule 103(a) (1) and (2), Tax Court Rules of Practice and Procedure. The relief sought is that the respondent need not respond to the request for admissions or, in the alternative, that he need not respond at this time.