Ash v. Commissioner
United States Tax Court
Held, with respect to the summonses issued both before and after petitioner filed her petition to this Court, petitioner's motion for a protective order will be denied. Universal Manufacturing Co. v. Commissioner, 93 T.C. 589 (1989), and Westreco, Inc. v. Commissioner, T.C. Memo. 1990-501 (which relied on Universal Manufacturing Co.), modified.
1ConcurrenceChabot, J.
I agree with the majority’s ruling denying petitioner’s motion for a protective order regarding certain administrative summonses.
My concern is that there seems to be a search for reasons to exclude information developed through administrative summonses while at the same time courts accept information developed through violations of people’s constitutional rights. Respectfully, I suggest that we are standing public policy on its head when we approach the lawful statutory administrative summons with as much, or more, suspicion than we do violations of constitutional rights.
In dealing with…
2Cases cited2 opinions
- Stone v. PowellSupreme Court of the United States · 1976
- Houser v. CommissionerUnited States Tax Court · 1991