AD Inv. 2000 Fund LLC v. Comm'r
United States Tax Court
In anticipation of Ps' affirmative defenses to accuracy-related penalties (e.g., reasonable cause and good faith), R moves (1) to compel production of letters expressing attorneys' opinions as to whether it was more likely than not that anticipated tax benefits from transactions in question would be upheld and (2) to sanction Ps for noncompliance with any order directing production. Ps object on grounds that the letters are privileged attorney-client communications.
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In anticipation of Ps' affirmative defenses to accuracy-related penalties (e.g., reasonable cause and good faith), R moves (1) to compel production of letters expressing attorneys' opinions as to whether it was more likely than not that anticipated tax benefits from transactions in question would be upheld and (2) to sanction Ps for noncompliance with any order directing production. Ps object on grounds that the letters are privileged attorney-client communications. R argues that Ps impliedly waived any privilege by putting into issue the LLCs' beliefs and state of mind. Ps deny that the LLCs…
1Opinion of the Court
OPINION
Halpern, Judge:
In each of these consolidated cases, respondent has moved (motions) for us to compel petitioner to produce documents and to sanction petitioner if it fails to comply with any resulting order to produce the documents. Petitioners object (objection). We will grant the motions insofar as they ask us to compel production of documents, and we will set them for hearing insofar as they ask us to sanction petitioners for failure to comply with our order.
Except as otherwise stated, all section references are to the Internal Revenue Code of 1986, as amended and in effect for 2000.
B…
2Cases cited16 opinions
- Upjohn Co. v. United StatesSupreme Court of the United States · 1981
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- United States v. Paul A. BilzerianCourt of Appeals for the Second Circuit · 1991
- Leslie Ray Cox R.M. Cox Larry Driver Barry Nichols John Bullard Robert W. Kennedy, Jr. Lorenzo G. East Clarence M. Pope, Jr. C.R. Altes Jack E. Merrymon Terry P. West R.S. Arnold M.W. Milstead J.W. Wade Manning A.C. Snider Terry H. Melvin Thomas E. Hill Gary D. Swann Ronald E. Frazier Anthony J. Crapet Robert M. Green Heath L. McMeans III Billy Carter Joe A. Knight, George Boglin, Wardell Clark, Phillip L. Drummond, Don L. Flurry, Dennis R. Fulton, Dennis E. Jones, W.T. Mayberry, James R. Miller, Willie J. Nation, Oscar Lee Perry, Robert Poole, Brack Wells, Willie Young, Harry S. Turner v. Administrator United States Steel & Carnegie and United States Steel & Carnegie Pension Fund, United Steelworkers of America, Afl-Cio-Clc and Usx Corporation, A/K/A United States Steel Corporation, Leslie Ray Cox, R.M. Cox, Larry Driver, Barry Nichols, John Bullard, Robert W. Kennedy, Jr., Lorenzo G. East, Clarence M. Pope, C.R. Altes, Jack E. Merrymon, Terry P. West, R.S. Arnold, M.W. Milstead, J.W. Wade, A.C. Snider, Terry H. Melvin, Thomas E. Hill, Gary D. Swann, Ronald E. Frazier, Anthony J. Crapet, Robert M. Green, Heath L. McMeans Iii, Billy Carter, Joe A. Knight, George Boglin, Wardell Clark, Phillip L. Drummond, Don L. Flurry, Dennis R. Fulton, Dennis E. Jones, W.T. Mayberry, James R. Miller, Willie J. Nation, Oscar Lee Perry, Robert Poole, Brack Wells, Willie Young, Harry S. Turner v. Administrator United States Steel & Carnegie, United States Steel & Carnegie Pension Fund, Usx Corporation, A/K/A United States Steel CorporationCourt of Appeals for the Eleventh Circuit · 1994
- Hearn v. RhayDistrict Court, E.D. Washington · 1975
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3Cited by3 opinions
- AD Inv. 2000 Fund LLC v. Comm'rUnited States Tax Court · 2014
- Ad Investment 2000 Fund LLC, Community Media, Inc., A Partner Other Than the Tax Matters Partner v. CommissionerUnited States Tax Court · 2014
- United States v. Micro Cap KY Insurance Co.District Court, E.D. Kentucky · 2017