Estate of Woodard v. Commissioner
United States Tax Court
Rule 103, Tax Court Rules of Practice and Procedure. -- Petitioners filed a motion for protective order to relieve them of unnecessary and undue burden and expense in stipulating to matters allegedly not material or relevant to the issues before the Court. Held: The matters sought by respondent to be stipulated are not relevant to the issues before the Court and petitioners are entitled to a protective order.
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Rule 103, Tax Court Rules of Practice and Procedure. -- Petitioners filed a motion for protective order to relieve them of unnecessary and undue burden and expense in stipulating to matters allegedly not material or relevant to the issues before the Court. Held: The matters sought by respondent to be stipulated are not relevant to the issues before the Court and petitioners are entitled to a protective order. Discovery is to be used to ascertain facts bearing on the issues before the Court not to explore the possibility of raising additional issues.
1Opinion of the Court
OPINION
Goffe, Judge:
On May 9, 1975, petitioners filed a “Motion to Obtain Protective Order” under Rule 103, Tax Court Rules of Practice and Procedure, and on May 22, 1975, they filed a supplement to that motion. Respondent objected to the granting of petitioners’ motion and we held a hearing on the motion on June 2, 1975.
The motion is an outgrowth of petitioners’ production of documents pursuant to a request by respondent. On July 17, 1974, respondent served on petitioners a request for production of documents to which petitioners responded with written objections in which they contended that…
2Cases cited2 opinions
- United States v. Estate of GraceSupreme Court of the United States · 1969
- Kabbaby v. CommissionerUnited States Tax Court · 1975
3Cited by13 opinions
- Zaentz v. CommissionerUnited States Tax Court · 1979
- Penn-Field Industries, Inc. v. CommissionerUnited States Tax Court · 1980
- Ash v. CommissionerUnited States Tax Court · 1991
- Estate of Yaeger v. CommissionerUnited States Tax Court · 1989
- Estate of Woodard v. CommissionerUnited States Tax Court · 1975
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