Internal Revenue Code:Rule 120. Judgment on the Pleadings

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XII. - DECISION WITHOUT TRIAL

Statute

    Rule 120. Judgment on the Pleadings
 
      (a) General: After the pleadings are closed but within such time
    as not to delay the trial, any party may move for judgment on the
    pleadings.  The motion shall be filed and served in accordance with
    the requirements otherwise applicable.  See Rules 50 and 54. Such
    motion shall be disposed of before trial unless the Court
    determines otherwise.
      (b) Matters Outside Pleadings: If, on a motion for judgment on
    the pleadings, matters outside the pleadings are presented to and
    not excluded by the Court, the motion shall be treated as one for
    summary judgment and shall be disposed of as provided in Rule 121,
    and all parties shall be given reasonable opportunity to present
    all material made pertinent to such a motion by Rule 121.
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