Morris v. Commissioner
United States Tax Court
Petitioners seek to compel production of documents pursuant to Rule 72(b). Held, Rule 72(b) does not require any good-cause showing as a prerequisite to production of documents; held, further, production of the documents will be had; no objection was made to production on grounds of privilege or relevance, P.T. & L. Construction Co., 63 T.C. 404 (1974); held, further, no showing has been made that production is premature, and we will not postpone production without such…
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Petitioners seek to compel production of documents pursuant to Rule 72(b). Held, Rule 72(b) does not require any good-cause showing as a prerequisite to production of documents; held, further, production of the documents will be had; no objection was made to production on grounds of privilege or relevance, P.T. & L. Construction Co., 63 T.C. 404 (1974); held, further, no showing has been made that production is premature, and we will not postpone production without such showing. Andrew Piscatelli, 64 T.C. 424 (1975).
1Opinion of the Court
Vincent Morris and Barbara Morris, Petitioners v. Commissioner of Internal Revenue, Respondent
Morris v. Commissioner
Docket No. 8664-73
United States Tax Court
65 T.C. 324; 1975 U.S. Tax Ct. LEXIS 32;
November 11, 1975, Filed
Petitioners seek to compel production of documents pursuant to Rule 72(b). Held, Rule 72(b) does not require any good-cause showing as a prerequisite to production of documents; held, further, production of the documents will be had; no objection was made to production on grounds of privilege or relevance, P.T. & L. Construction Co., 63 T.C. 404 (1974); held, further, no…
2Cases cited9 opinions
- Hickman v. TaylorSupreme Court of the United States · 1947
- United States v. NoblesSupreme Court of the United States · 1975
- Alltmont v. United StatesCourt of Appeals for the Third Circuit · 1950
- Daniel J. McDougall Jr. v. Kenneth R. DunnCourt of Appeals for the Fourth Circuit · 1972
- P. T. & L. Constr. Co. v. CommissionerUnited States Tax Court · 1974
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