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
OPINION
Gerber, Judge:
We consider respondent’s motion seeking to compel production of transcripts of certain depositions from petitioner. Petitioner’s refusal to produce is based on its argument that production would result in a violation of a protective order issued by another court. We consider whether it would be appropriate to compel petitioner to produce under such circumstances.
Background
Melea Limited is a Gibraltar corporation with a business address in Geneva, Switzerland. Michael Ladney (Ladney), who is the petitioner in a related case pending in this Court, is a U.S. citizen who was…
2Cases cited10 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
- Tucker v. Ohtsu Tire & Rubber Co.District Court, D. Maryland · 2000
5 more not listed; retrieve them via the Exa API.
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