Legal Opinion

Ash v. Commissioner

United States Tax Court

Decided March 11, 1991No. Docket No. 30585-89Published

Held, with respect to the summonses issued both before and after petitioner filed her petition to this Court, petitioner's motion for a protective order will be denied. Universal Manufacturing Co. v. Commissioner, 93 T.C. 589 (1989), and Westreco, Inc. v. Commissioner, T.C. Memo. 1990-501 (which relied on Universal Manufacturing Co.), modified.

1Opinion of the Court

Mary Kay Ash, Petitioner v. Commissioner of Internal Revenue, Respondent

Ash v. Commissioner

Docket No. 30585-89

United States Tax Court

96 T.C. 459; 1991 U.S. Tax Ct. LEXIS 20; 96 T.C. No. 16;

March 11, 1991, Filed

Held, with respect to the summonses issued both before and after petitioner filed her petition to this Court, petitioner's motion for a protective order will be denied. Universal Manufacturing Co. v. Commissioner, 93 T.C. 589 (1989), and Westreco, Inc. v. Commissioner, T.C. Memo. 1990-501 (which relied on Universal Manufacturing Co.), modified.

J. Phillip Adams, for the petitioner.

Deborah…

Also in this document: Concurrence.

2Cases cited20 opinions

  1. Stone v. PowellSupreme Court of the United States · 1976
  2. Seattle Times Co. v. RhinehartSupreme Court of the United States · 1984
  3. United States v. PaynerSupreme Court of the United States · 1980
  4. United States v. MorganSupreme Court of the United States · 1939
  5. Theard v. United StatesSupreme Court of the United States · 1957

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