Owens-Illinois, Inc. v. Comm'r

Owens-Illinois, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent

Owens-Illinois, Inc. v. Comm'r

Docket No. 10141-78

United States Tax Court

76 T.C. 493; 1981 U.S. Tax Ct. LEXIS 153; 76 T.C. No. 43;

March 30, 1981, Filed

Held, foreign law is subject to discovery under Rules 70(b) and 146, Tax Court Rules of Practice and Procedure. See also rule 44.1, Fed. R. Civ. P.

Robert Gosline, Charles J. Hickey, and Timothy L. Williams, for the petitioner.

Jack E. Prestrud, for the respondent.

Dawson, Judge. Pajak, Special Trial Judge.

DAWSON; PAJAK

OPINION

This case was assigned to Special Trial…