Melea Ltd. v. Comm'r
United States Tax Court
R sought production of certain transcripts of depositions taken in a patent infringement suit in which P was a defendant. Pursuant to stipulation and agreement of the parties to the infringement suit, the U.S. District Court entered a protective order regarding materials that any of the parties could label as confidential without leave of the District Court.
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R sought production of certain transcripts of depositions taken in a patent infringement suit in which P was a defendant. Pursuant to stipulation and agreement of the parties to the infringement suit, the U.S. District Court entered a protective order regarding materials that any of the parties could label as confidential without leave of the District Court. In response to R's request, P refused to produce the deposition transcripts, contending that to do so would be in violation of the protective order. The transcripts are otherwise discoverable and relevant to the tax issue before this…
1Opinion of the Court
MELEA LIMITED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Melea Ltd. v. Comm'r
No. 7268-00
United States Tax Court
118 T.C. 218; 2002 U.S. Tax Ct. LEXIS 14; 118 T.C. No. 12;
March 22, 2002, Filed
Respondent's motion to compel and providing for continued protection of the materials to be produced granted.
R sought production of certain transcripts of depositions
taken in a patent infringement suit in which P was a defendant.
Pursuant to stipulation and agreement of the parties to the
infringement suit, the U.S. District Court entered a protective
order regarding materials that any of the…
2Cases cited13 opinions
- Public Citizen v. Liggett Group, Inc.Court of Appeals for the First Circuit · 1988
- Deford v. Schmid Products Co.District Court, D. Maryland · 1987
- Rosenfeld v. CommissionerUnited States Tax Court · 1984
- Zaentz v. CommissionerUnited States Tax Court · 1979
- Branerton Corp. v. CommissionerUnited States Tax Court · 1975
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