Schneider Interests, L.P. v. Comm'r
United States Tax Court
Four months after the instant case was docketed, R sent P a so- called Branerton letter consisting of 68 pages of questions and requests for documents. Thirty-five days later, R instituted formal discovery by serving upon P 77 pages of interrogatories and 78 pages of requests for production of documents.
Read the full summary
Four months after the instant case was docketed, R sent P a so- called Branerton letter consisting of 68 pages of questions and requests for documents. Thirty-five days later, R instituted formal discovery by serving upon P 77 pages of interrogatories and 78 pages of requests for production of documents. R rejected P's suggestion that compliance with formal discovery be postponed until the parties held a conference, stating that the instant case is "a good candidate for designation for litigation under IRM 35.3.14." P then filed a Motion for Protective Order seeking to stay compliance with…
1Opinion of the Court
OPINION
Wells, Chief Judge:
The instant case is before us on petitioner’s motion for a protective order, motion to strike, and motion for leave to file reply to respondent’s objection to petitioner’s motion for protective order.
Background
During August 2001, the tax matters partner (tmp) of Schneider Interests, L.P. (the partnership), received notice from respondent that the partnership’s tax year ended December 31, 1997 (taxable year in issue), was being audited. Three weeks later, respondent mailed a notice of final partnership administrative adjustment (FPAA) to the TMP. The fpaa was dated…
2Cases cited4 opinions
- Branerton Corp. v. CommissionerUnited States Tax Court · 1974
- Odend'hal v. CommissionerUnited States Tax Court · 1980
- International Air Conditioning Corp. v. CommissionerUnited States Tax Court · 1976
- Ash v. CommissionerUnited States Tax Court · 1991
3Cited by3 opinions
- Sugarloaf Funding, LLC v. U.S. Department of the TreasuryCourt of Appeals for the First Circuit · 2009
- Schneider Interests, L.P. v. Comm'rUnited States Tax Court · 2002
- Schneider Interests, L.P., Russ Schneider Farms, L.L.C., Tax Matters Partner v. CommissionerUnited States Tax Court · 2002