Teichgraeber v. Commissioner
United States Tax Court
Rules 70 and 72, Tax Court Rules of Practice and Procedure. -- A Technical Advice Memorandum was issued by the National Office of the Internal Revenue Service to a District Director in connection with the examination of the returns of another taxpayer. Held, the TAM is not subject to discovery under Rule 70. Held, further, private letter rulings that may have been issued by the Internal Revenue Service to other taxpayers are not subject to discovery under Rules 70(b) and 72.
1Opinion of the Court
OPINION
Dawson, Chief Judge:
Petitioners’ motion for an order to produce documents was assigned to and heard by Commissioner Randolph F. Caldwell, Jr. The Court agrees with and adopts his opinion which is set forth below.2
OPINION OF THE COMMISSIONER
These cases are presently before the Court on petitioners’ motion for an order to produce documents, filed on January 17, 1975. Oral argument has been made by counsel for the parties and they have filed memoranda in support of their respective positions.
Petitioners’ motion seeks production of the following:
Any private letter rulings, including but…
2Cases cited9 opinions
- Hickman v. TaylorSupreme Court of the United States · 1947
- Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. GoodsteinCourt of Appeals for the First Circuit · 1959
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- Carl E. Weller and Emily I. Weller v. Commissioner of Internal Revenue, W. Stuart Emmons v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Karl F. Knetsch and Eva Fay Knetsch v. The United StatesUnited States Court of Claims · 1965
4 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Wal-Mart Stores, Inc. v. AIG Life InsuranceSupreme Court of Delaware · 2004
- Davis v. CommissionerUnited States Tax Court · 1976
- Penn-Field Industries, Inc. v. CommissionerUnited States Tax Court · 1980
- Internal Revenue Service v. CM Holdings, Inc. (In Re CM Holdings, Inc.)District Court, D. Delaware · 2000
- Mid-Continent Supply Co. v. CommissionerUnited States Tax Court · 1976
23 more not listed; retrieve them via the Exa API.