Opinion
12235-20 12249-20
12-20-2023
JACKSON CROSSROADS LLC, GREENCONE INVESTMENTS LLC, TAX MATTERS PARTNER ET. AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge.
These cases are set for trial at special trial session of the Court commencing on January 8, 2024, in Atlanta, Georgia. On November 13, 2023, petitioner filed a Motion to Compel Responses to Interrogatories and a separate Motion to Compel Production of Documents in each of these consolidated cases. Also on November 13, 2023, respondent filed a Motion to Compel Responses to Interrogatories and a separate Motion to Compel Production of Documents.
Respondent filed revised Motions to Compel, both on November 13, 2023, and a Motion to Strike on November 14, 2023, in the Jackson Crossroads proceeding only; seeking to strike the previously filed Motion to Compel Responses to Interrogatories and Motion to Compel Production of Documents as incomplete since they did not include one of the exhibits referenced therein. Otherwise, the two motions are identical.
In its Motion to Compel Responses to Interrogatories, petitioner seeks an order of this Court compelling respondent to make supplemental responses to Interrogatories Nos. 1b, 3, 13, 14 and 15, which were issued on or about September 22, 2023. In its Motion to Compel Production of Documents, petitioner seeks an order of this Court compelling respondent to make supplemental responses to Request Nos. 1, 2, 4a, 7, 8, 11, 12, 14, 16, 27, 32, 34, 35, 37, 38 and 45 which were issued on or about September 22, 2023.
In his Motion to Compel Responses to Interrogatories, respondent seeks an order of this Court compelling petitioner to make supplemental responses to some twelve requests or interrogatories; however, it is unclear whether these twelve requests relate to informal or formal interrogatories. In his Motion to Compel Production of Documents filed in Jackson Crossroads, respondent seeks an order of this Court compelling petitioner to make supplemental responses to five "Requests Concerning Jackson Transaction," seven "Requests Concerning Jackson Valuation," one "Request Concerning Jackson Appraisal," and six "Requests Concerning Jackson Investment Opportunity."
In his Motion to Compel Production of Documents filed in Long Branch Investments, respondent seeks an order of this Court compelling petitioner to make supplemental responses to five "Requests concerning Long Branch Transaction," six "Requests Concerning Long Branch Valuation," one "Requests Concerning Long Branch Appraisal," and six "Requests Concerning Long Branch Investment Opportunity."
On December 7, 2023, respondent filed his Response to Motion to Compel Responses to Interrogatories in each of these consolidated cases, opposing the relief sought and pointing out that petitioner failed to file a copy of the interrogatories and responses with its Motion to Compel Responses to Interrogatories.
On December 7, 2023, respondent filed his Response Motion to Compel Production of Documents in each of these consolidated cases, opposing the relief sought and explaining how he provided adequate responses to each of the Requests at issue in petitioner's Motion to Compel Production of Documents.
On December 7, 2023, petitioner filed its Response to Motion to Compel Responses to Interrogatories, objecting to the relief sought on six grounds, including but not limited to, the interrogatories exceed 25 in number, and petitioner's responses are accurate and complete under our Rules.
Rule references are to the Tax Court Rules of Practice and Procedure.
On December 7, 2023, petitioner filed its Response to Motion to Compel Production of Documents in each of these consolidated cases, objecting to the relief sought on the grounds that several requests are duplicative, the relief being sought is far more than responsive documents, and/or there are no documents responsive to the request.
Since the filing of the above-referenced Motions to Compel by the parties, the Court has ruled on the parties cross-motions for partial summary judgment, thereby making some responses to pending interrogatories and document requests now moot. See the Court's Order dated December 8, 2023. Similarly, respondent notes in his response that he submitted supplemental responses to some of petitioner's documents Requests and petitioner has done the same by supplementing some of its responses.
Rule 71(c) provides the procedure by which a party may seek to compel answers to interrogatories. This Rule places the burden on the requesting party to move for an order showing how the objection or failure to answer an interrogatory, together with the annexed interrogatory and answers or objections thereto. Based on our review of respondent's Motion to Compel Responses to Interrogatories we find he has failed to comply with Rule 71(c) since he has not specifically attached the interrogatory and objectional response thereto, but rather summarized categories of answers to informal and formal questions issued. We are not inclined to search through the informal and formal discovery between the parties, in an effort to establish what is the interrogatory in question and what was the objectional answer or objection thereto. Similarly, the Court's review of petitioner's Motion to Compel Responses to Interrogatories is materially limited since the Court does not have the benefit of the specific interrogatories and objectional responses thereto.
Considering the foregoing, and the arguments of the parties, it is
ORDERED that petitioner's Motion to Compel Responses to Interrogatories, filed November 13, 2023, is denied, without prejudice. It is further
ORDERED that petitioner's Motion to Compel Production of Documents, filed November 13, 2023, is denied. It is further
ORDERED that respondent's Motion to Compel Responses to Interrogatories, filed on November 13, 2023, is denied without prejudice. It is further
ORDERED that respondent's Motion to Compel Production of Documents, filed November 13, 2023, is denied.