JZ Buckingham Investments LLC v. United States

OPINION AND ORDER

DAMICH, Chief Judge.

Before the Court in this tax partnership case are a motion to quash, and motion for protection from, Plaintiffs subpoena filed by a non-party, Jenkens & Gilchrist, as well as a cross-motion to compel Jenkens & Gilchrist to comply with the subpoena filed by Plaintiff. For the reasons set forth below, the Court DENIES Jenkens & Gilchrist’s motions and GRANTS Plaintiffs motion.

I. Background

JZ Buckingham Investments, LLC (“JZ”) and JGB Bohicket Investments, LLC (“JGB”), both Delaware limited liability companies, were partners in JBJZ Partners, a South Carolina…