Barger v. Commissioner
United States Tax Court
Rules 70 and 72, Tax Court Rules of Practice and Procedure. -- Petitioner filed a motion to compel respondent, pursuant to Rule 72, to produce: (1) Copies of statements made by petitioner; (2) copies of third-party statements and business records; (3) the special agent's report; and (4) the revenue agent's report. Held, respondent must produce the above documents except to the extent that the impeachment and governmental privilege exceptions to discovery are applicable.
1Opinion of the Court
OPINION
Sterrett, Judge:
Under date of May 5, 1975, petitioner, pursuant to Rule 72, Tax Court Rules of Practice and Procedure, served on respondent a Request for Production of Documents which request consisted of nine numbered paragraphs and called upon respondent to produce for petitioner’s inspection and copying several documents compiled with respect to the above-captioned case. This request called for the production of the following documents:(1) Copies of statements of petitioner and an individual allegedly made on May 19, 1972, in the presence of respondent’s special agent and revenue…
2Cases cited8 opinions
- National Labor Relations Board v. Sears, Roebuck & Co.Supreme Court of the United States · 1975
- Environmental Protection Agency v. MinkSupreme Court of the United States · 1973
- Montrose Chemical Corporation of California v. Russell E. Train, Administrator, Environmental Protection Agency, Montrose Chemical Corporation of California v. Russell E. Train, Administrator, Environmental Protection AgencyCourt of Appeals for the D.C. Circuit · 1974
- Branerton Corp. v. CommissionerUnited States Tax Court · 1975
- P. T. & L. Constr. Co. v. CommissionerUnited States Tax Court · 1974
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Riland v. CommissionerUnited States Tax Court · 1982
- Rutter v. CommissionerUnited States Tax Court · 1983
- Brown v. CommissionerUnited States Tax Court · 1994
- Barger v. CommissionerUnited States Tax Court · 1976
- Llorente v. CommissionerUnited States Tax Court · 1980
3 more not listed; retrieve them via the Exa API.