Ratke v. Comm'r
United States Tax Court
After this Court ruled for Ps in the instant collection case, Ps moved for an award of costs under sec. 7430, I.R.C. 1986, and then for sanctions under sec. 6673(a)(2), I.R.C. 1986. In connection with these motions, Ps seek discovery of (1) a memorandum sent by R's initial trial counsel to R's national office at the time R's answer was filed in the instant case and (2) the unredacted version of the responding memorandum sent a few months later by R's national office.
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After this Court ruled for Ps in the instant collection case, Ps moved for an award of costs under sec. 7430, I.R.C. 1986, and then for sanctions under sec. 6673(a)(2), I.R.C. 1986. In connection with these motions, Ps seek discovery of (1) a memorandum sent by R's initial trial counsel to R's national office at the time R's answer was filed in the instant case and (2) the unredacted version of the responding memorandum sent a few months later by R's national office. R provided to Ps a redacted version of the latter memorandum. R resists discovery of the unredacted memoranda, claiming work…
1Opinion of the Court
THOMAS J. AND BONNIE F. RATKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *
Ratke v. Comm'r
No. 9641-01L
United States Tax Court
129 T.C. 45; 2007 U.S. Tax Ct. LEXIS 24; 129 T.C. No. 6;
September 5, 2007, Filed
Ratke v. Comm'r, T.C. Memo 2004-86, 2004 Tax Ct. Memo LEXIS 86 (T.C., 2004)
The unredacted memoranda were privileged from disclosure under the work product doctrine privilege. Neither memorandum included material such that the need to discover the work product was compelling. The Commissioner had not waived the protection of the work product doctrine privilege.
After this…
2Cases cited14 opinions
- Hickman v. TaylorSupreme Court of the United States · 1947
- Upjohn Co. v. United StatesSupreme Court of the United States · 1981
- United States v. NoblesSupreme Court of the United States · 1975
- In Re Sealed CaseCourt of Appeals for the D.C. Circuit · 1982
- Frontier Refining Inc. v. Gorman-Rupp Co.Court of Appeals for the Tenth Circuit · 1998
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