Phelps v. Commissioner
United States Tax Court
Rule 70(c). Tax Court Rules of Practice and Procedure. -- Petitioners seek the production of memoranda prepared by agents of the Internal Revenue Service following interviews of petitioners during the course of an investigation of petitioners' income tax returns for the years in controversy. Held, on the facts of record, the memoranda of interviews are statements of parties to this proceeding and must be produced.
1Opinion of the Court
OPINION
Feati-ieeston, Judge:
Petitioners Howard C. and Geraldine Phelps, husband and wife, seek an order directing respondent to deliver to them “all statements including all transcripts of interviews by either or both” of them during the course of an investigation of their income tax returns. Respondent acknowledges that his agents interviewed one or both of the petitioners on 10 separate occasions between September 21, 1967, and August 6, 1969. He has submitted to the Court for in camera inspection a copy of the memorandum of each such interview, 'but objects to the delivery to petitioners…
2Cases cited13 opinions
- Hickman v. TaylorSupreme Court of the United States · 1947
- Palermo v. United StatesSupreme Court of the United States · 1959
- United States v. AugenblickSupreme Court of the United States · 1969
- United States v. Thomas McKeever and Lawrence MorrisonCourt of Appeals for the Second Circuit · 1959
- United States v. Harlan Alexander BlackburnCourt of Appeals for the Fifth Circuit · 1971
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Riland v. CommissionerUnited States Tax Court · 1982
- Phelps v. CommissionerUnited States Tax Court · 1974
- Riland v. CommissionerUnited States Tax Court · 1982