Marsh v. Commissioner
United States Tax Court
Rule 72, Tax Court Rules of Practice and Procedure. -- Petitioner sought certain documents which respondent denied having in his possession, custody, or control. The procedural rules of the agencies possessing such documents permit the petitioner to obtain them upon a designation with reasonable specificity of the records and documents sought.
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Rule 72, Tax Court Rules of Practice and Procedure. -- Petitioner sought certain documents which respondent denied having in his possession, custody, or control. The procedural rules of the agencies possessing such documents permit the petitioner to obtain them upon a designation with reasonable specificity of the records and documents sought. Held, since respondent lacks possession, custody, or control of the documents and petitioner has access to them, the request for their production will be denied.
1Opinion of the Court
Kazuko S. Marsh, Petitioner v. Commissioner of Internal Revenue, Respondent
Marsh v. Commissioner
Docket No. 2046-73
United States Tax Court
62 T.C. 256; 1974 U.S. Tax Ct. LEXIS 103; 62 T.C. No. 29;
May 21, 1974, Filed
Rule 72, Tax Court Rules of Practice and Procedure. -- Petitioner sought certain documents which respondent denied having in his possession, custody, or control. The procedural rules of the agencies possessing such documents permit the petitioner to obtain them upon a designation with reasonable specificity of the records and documents sought. Held, since respondent lacks possession,…
2Cases cited14 opinions
- Southern Railway Company v. Carl Talmadge LanhamCourt of Appeals for the Fifth Circuit · 1969
- RCA Mfg. Co. v. Decca Records, Inc.District Court, S.D. New York · 1940
- United States v. United States Alkali Export Ass'n, Inc.District Court, S.D. New York · 1946
- United States v. American Optical Co.District Court, S.D. New York · 1942
- William A. Meier Glass Co. v. Anchor Hocking Glass Corp.District Court, W.D. Pennsylvania · 1951
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