Corelli v. Commissioner
United States Tax Court
Rules 72 and 90, Tax Court Rules of Practice and Procedure. -- A private ruling letter issued by the Internal Revenue Service to an applicant other than petitioner covers contractual arrangements among petitioner and others relating to compensation which petitioner did not report as income. In the statutory notice such compensation is charged to petitioner and the negligence penalty is asserted against him.
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Rules 72 and 90, Tax Court Rules of Practice and Procedure. -- A private ruling letter issued by the Internal Revenue Service to an applicant other than petitioner covers contractual arrangements among petitioner and others relating to compensation which petitioner did not report as income. In the statutory notice such compensation is charged to petitioner and the negligence penalty is asserted against him. Held, the private ruling letter and related papers are not privileged and are relevant to the subject matter in this proceeding and are, therefore, discoverable under Rules 72(b) and 90.
1Opinion of the Court
OPINION
Goffe, Judge:
On November 25, 1975, petitioner filed a
Request for Admissions under Rule 90 of the Court’s Rules of Practice and Procedure which respondent answered on December 23, 1975. On February 5, 1976, petitioner filed a motion under Rule 90(d) of the Rules to determine the sufficiency of respondent’s answer or objections to petitioner’s request for admissions and on the same date petitioner filed a Motion to Compel Production of Documents under Rule 72(b) of the Rules. On March 24, 1976, we held a hearing on both motions in New York City at which time the parties appeared by…
2Cases cited6 opinions
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Davis v. CommissionerUnited States Tax Court · 1976
- Douglas J. And Marguerite H. Lemery, and Raymond J. And Myrtle Lemery v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Teichgraeber v. CommissionerUnited States Tax Court · 1975
- Lemery v. CommissionerUnited States Tax Court · 1970
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- AmerGen Energy Co. ex rel. Exelon Generation Co. v. United StatesUnited States Court of Federal Claims · 2010
- Davis v. CommissionerUnited States Tax Court · 1978
- Corelli v. CommissionerUnited States Tax Court · 1976
- Davis v. CommissionerUnited States Tax Court · 1978