Currier v. Allied New Hampshire Gas Co.

The question presented in these tort actions for damages for personal injuries and property damage is whether the plaintiffs’ federal income tax returns may be subject to discovery by the defendant. There is no precedent in this state and there is a surprising dearth of appellate authority in other state and federal jurisdictions. Compare, June v. Peterson Co., 155 F. (2d) 963, holding that federal income tax returns are subject to discovery in civil litigation, with Peterson v. Peterson, 70 S. D. 385, holding that they are privileged and not subject to discovery.

The Internal Revenue Code of…