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INTERNATIONAL AIR CONDITIONING CORP. v. COMMISSIONER

Docket Nos. 5407-75, 5411-75.

67 T.C. 89 (1976)

INTERNATIONAL AIR CONDITIONING CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT INTERNATIONAL MANUFACTURING COMPANY, AN OKLAHOMA CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 20, 1976.

Attorney(s) appearing for the Case

Tom G. Parrott, for the petitioners.

James D. Thomas, for the respondent.

OPINION

WILES, Judge:

On March 17, 1976, each petitioner filed a "Motion for Order Compelling the Respondent to Serve Adequate and Complete Answers to Petitioner's Interrogatories or to Render a Judgment by Default Against the Respondent" (Interrogatories Motions). On March 26, 1976, each petitioner filed a "Motion for Order to have the Petitioner's Request for Admissions Deemed Admitted" (Admissions Motions...

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