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accordance action added additional administrator agency amended amended Pub amount appeal applicable appointed appropriate assistance attorney authorized bankruptcy benefit brief chapter claim clerk Commission Commissioner COMMITTEE conference copy corporation costs counsel deposition described designated determined directed discovery district court edition for text Education EFFECTIVE DATE employee employment established Federal fees filed fiscal funds grant hearing individuals interest Internal Internal Revenue Code issue judge judgment judicial lease liability main edition matter means ment motion note under section notice otherwise paragraph participant party payment period person pleading prescribed prior Procedure proceedings pursuant reasonable record referred regulations rehabilitation relating Repealed request respect response Revenue Code Rule Secretary SECTION REFERRED served Stat statement subdivision Subsec substituted term termination tion title 26 trial United unless witness
Page 138 - Rule 30 (b) or (d) , the deponent may be examined regarding any matter, not privileged, which is relevant to the subject matter involved in the pending action, whether it relates to the claim or defense of the examining party or to the claim or defense of any other party, including the existence, description, nature, custody, condition and location of any books, documents, or other tangible things and the identity and location of persons having knowledge of relevant facts. It is not ground for objection...
Page 149 - Findings of fact, whether based on oral or documentary evidence, shall not be set aside unless clearly erroneous, and due regard shall be given to the opportunity of the trial court to judge of the credibility of the witnesses. The findings of a master, to the extent that the court adopts them, shall be considered as the findings of the court.
Page 185 - If, on a motion asserting the defense numbered (6) to dismiss for failure of the pleading to state a claim upon which relief can be granted, matters outside the pleading are presented to and not excluded by the court, the motion shall be treated as one for summary judgment and disposed of as provided in Rule 56, and all parties shall be given reasonable opportunity to present all material made pertinent to such a motion by Rule 56.
Page 131 - When issues not raised by the pleadings are tried by express or implied consent of the parties, they shall be treated in all respects as if they had been raised in the pleadings. Such amendment of the pleadings as may be necessary to cause them to conform to the evidence and to raise these issues may be made upon motion of any party at any time, even after judgment; but failure so to amend does not affect the result of the trial of these issues.
Page 444 - No objection that has not been urged before the Board, its member, agent, or agency, shall be considered by the court, unless the failure or neglect to urge such objection shall be excused because of extraordinary circumstances.
Page 244 - The motion shall be made within a reasonable time, and for reasons (1), (2), and (3) not more than one year after the judgment, order, or proceeding was entered or taken.
Page 194 - The officer before whom the deposition is to be taken shall put the witness on oath and shall personally, or by someone acting under his direction and in his presence, record the testimony of the witness. The testimony shall be taken stenographically and transcribed unless the parties agree otherwise.
Page 131 - Otherwise a party may amend his pleading only by leave of court or by written consent of the adverse party; and leave shall be freely given when justice so requires.
Page 195 - The deposition of a witness, whether or not a party, may be used by any party for any purpose...
Page 203 - When more than one claim for relief is presented in an action, whether as a claim, counterclaim, cross-claim, or third-party claim, or when multiple parties are involved, the court may direct the entry of a final judgment as to one or more but fewer than all of the claims or parties only upon an express determination that there is no just reason for delay and upon an express direction for entry of judgment.