Potomac Electric Power Co. v. United States

OPINION AND ORDER ON PLAINTIFF’S MOTION FOR A PROTECTIVE ORDER

WHEELER, Judge.

In this tax refund suit involving several leveraged lease transactions, Plaintiff Potomac Electric Power Company and Subsidiaries seeks a protective order with two attributes. The first is a provision that would prevent any disclosure, whether intentional or not, of privileged materials in this proceeding from operating as an equivalent waiver in any other state or federal court proceeding. The second is a “claw-back” arrangement that would allow the parties to retract any inadvertent disclosures of privileged…