Fu Inv. Co. v. Commissioner
United States Tax Court
Ps each filed a motion for protective order seeking to preclude R from engaging in ex parte communications with Ps' former employees regarding the matters in dispute in these cases. Held, Model Rules of Professional Conduct rule 4.2 (1992), which prohibits an attorney from engaging in ex parte communications with a party that he knows to be represented by counsel, does not apply to preclude R from engaging in ex parte communications with Ps' former employees.
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Ps each filed a motion for protective order seeking to preclude R from engaging in ex parte communications with Ps' former employees regarding the matters in dispute in these cases. Held, Model Rules of Professional Conduct rule 4.2 (1992), which prohibits an attorney from engaging in ex parte communications with a party that he knows to be represented by counsel, does not apply to preclude R from engaging in ex parte communications with Ps' former employees. Held, further, Ps' general assertions that the former employees in question were privy to communications protected by the…
1Opinion of the Court
OPINION
Dawson, Judge:
These consolidated cases were assigned to Chief Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Chief Special Trial Judge, which is set forth below.
OPINION OF THE CHIEF SPECIAL TRIAL JUDGE
Panuthos, Chief Special Trial Judge:
This matter is before the Court on petitioners’ separate motions for protective order filed December 12, 1994. Petitioners each seek a protective order from the Court precluding respondent from engaging in ex parte communications…
2Cases cited20 opinions
- Upjohn Co. v. United StatesSupreme Court of the United States · 1981
- Roadway Express, Inc. v. PiperSupreme Court of the United States · 1980
- United States v. American Telephone & Telegraph Co.District Court, District of Columbia · 1979
- Polycast Technology Corp. v. Uniroyal, Inc.District Court, S.D. New York · 1990
- Amarin Plastics, Inc. v. Maryland Cup Corp.District Court, D. Massachusetts · 1987
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3Cited by8 opinions
- Bernardo v. CommissionerUnited States Tax Court · 1995
- Seawright v. Comm'rUnited States Tax Court · 2001
- Bryant v. Yorktowne Cabinetry, Inc.District Court, W.D. Virginia · 2008
- G-I Holdings, Inc. v. Baron & BuddDistrict Court, S.D. New York · 2001
- Bernardo v. CommissionerUnited States Tax Court · 1995
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