NO JOINDER OF MOTIONS UNDER RULES 161 AND 162

Tax Court Rules of Practice and Procedure

Rule: 163

Jurisdiction: US

Bluebook Citation: T.C. R. 163

RULE 163. NO JOINDER OF MOTIONS UNDER RULES 161 AND 162 Motions under Rules 161 and 162 shall be made separately from each other and not joined to or made part of any other motion. (As effective October 3, 2008, 130 T.C. 485. For prior history, see 60 T.C. 1144 (1973).)

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