SUBPOENA

witness

147(a)

SUBSTITUTION OF PARTIES

63

SUMMARY JUDGMENT
affidavits
bad faith

121(f)
in general

121(d)
procedure when unavailable

121(e)
attorney's fees, affidavit made in bad faith 121(f)
expenses, affidavit made in bad faith

121(f)
in general

121(a)
motion for ...........

121(b)
motion treated as for

40, 120(b)
partial

121(b), 121(c)
procedure

121(b), 121(d)
response required

121(d)
time ......

121(a)

SUPPLEMENTAL PROCEEDINGS
enforce overpayment determination

260
(See also OVERPAYMENT DETER-

MINATION, PROCEEDING TO EN-

FORCE)
modify decision in estate tax case

involving section 6166 election ............... 262

........

TAX COURT

notice of deficiency or liability required 13(a)
partnership action

240(c)
receivership ....

13(e)
review of failure to abate interest ac-
tion ........

280(b)
timely petition required

13(c)
mailing address

10(e)
name of

10(a)
office of

10(b)
payment to

11
records of

12
sessions

10(c)
Special Trial Judge of

3(d)

TAX COURT RULES OF PRACTICE AND
PROCEDURE

(See RULES)

TRANSFEREES, EXAMINATION BY

(See also DISCOVERY)
application
evasive response
failure to produce or permit inspection
failure to respond to request
filing
incomplete response
in general
motion to compel examination

TRANSFEREES, EXAMINATION BY

scope
service
subpoena
time to object

73(c)
73(b)
73(b)
73(b)

TRIAL CALENDAR

132

TRIALS
administrative costs action ........

.... 274
burden of proof

142
calendar

132
consolidation

141(a)
further trial for computation of estate tax
deduction

156
joint

61(b)
limitation of issues

61(b)
oral findings of fact or opinion

152
place of
designation of

140(a), 140(b)
motion to change

140(c)
postponement of
absence of party or counsel

130(b), 149(a)
continuance

133
deposition to be taken

74(a), 75(a)
discovery

101
motion filed

50(e)
pretrial order, standing

131(b)
record of ...

150(a)
sequestration of witness

145
separate

61(b), 141(b)
small tax case

177
submission without

122
transcript ...

150, 178
witness, exclusion of

145