P. T. & L. Constr. Co. v. Commissioner
United States Tax Court
Rules 70 and 72, Tax Court Rules of Practice and Procedure. -- Petitioners filed a motion to compel respondent, pursuant to Rule 72, to produce (1) the investigative report prepared by the special agent, (2) the report of the appellate conferee, and (3) the statement of a witness taken by a special agent during a tax fraud investigation.
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Rules 70 and 72, Tax Court Rules of Practice and Procedure. -- Petitioners filed a motion to compel respondent, pursuant to Rule 72, to produce (1) the investigative report prepared by the special agent, (2) the report of the appellate conferee, and (3) the statement of a witness taken by a special agent during a tax fraud investigation. Held: 1. These documents were not prepared in anticipation of litigation and are, thus, not protected by the "work product" doctrine. 2. Portions of the special agent's report are protected by a qualified privilege and are not relevant. 3. The entire…
1Opinion of the Court
OPINION
Dawson, Judge:
These consolidated cases have been assigned to Commissioner Joseph N. Ingolia for trial..
Petitioners have requested respondent to produce certain documents as provided in Rule 72, Tax Court Rules of Practice and Procedure, and respondent has objected to the request. This interlocutory dispute between the parties is now before the Court for resolution.
The documents for which production is sought are: (1) A transcript of questions propounded to and answers given by a third-party witness; (2) the special agent’s report pertaining to these petitioners and covering the years…
2Cases cited10 opinions
- Hickman v. TaylorSupreme Court of the United States · 1947
- United States v. NixonSupreme Court of the United States · 1974
- Carl Zeiss Stiftung v. V. E. B. Carl Zeiss, JenaDistrict Court, District of Columbia · 1966
- Kaiser Aluminum & Chemical Corp. v. United StatesUnited States Court of Claims · 1958
- Boeing Airplane Co. v. CoggeshallCourt of Appeals for the D.C. Circuit · 1960
5 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Riland v. CommissionerUnited States Tax Court · 1982
- Rosenfeld v. CommissionerUnited States Tax Court · 1984
- Zaentz v. CommissionerUnited States Tax Court · 1979
- Branerton Corp. v. CommissionerUnited States Tax Court · 1975
- Rutter v. CommissionerUnited States Tax Court · 1983
39 more not listed; retrieve them via the Exa API.