Ash v. Commissioner
United States Tax Court
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
- Stone v. PowellSupreme Court of the United States · 1976
- Seattle Times Co. v. RhinehartSupreme Court of the United States · 1984
- United States v. PaynerSupreme Court of the United States · 1980
- United States v. MorganSupreme Court of the United States · 1939
- Theard v. United StatesSupreme Court of the United States · 1957
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