Bernardo v. Commissioner
United States Tax Court
R filed a motion to compel production of documents. Ps objected to the production of certain documents on the grounds of attorney-client privilege, work product, or both. As to Ps' claim of privilege, R contends that, because Ps' attorneys never engaged Ps' accountant, documents prepared by and received by Ps' accountant are not privileged.
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R filed a motion to compel production of documents. Ps objected to the production of certain documents on the grounds of attorney-client privilege, work product, or both. As to Ps' claim of privilege, R contends that, because Ps' attorneys never engaged Ps' accountant, documents prepared by and received by Ps' accountant are not privileged. As to Ps' claim of work product, R contends that documents prepared prior to the issuance of the notice of deficiency do not constitute work product because they were not prepared in anticipation of litigation. Finally, R, relying on Karme v. Commissioner,…
1Opinion of the Court
OPINION
Wells, Judge:
The instant case is before us on respondent’s motion to compel production of documents and petitioners’ motion to compel answers to interrogatories and to compel production of documents. Respondent determined deficiencies in petitioners’ Federal income taxes for their taxable years 1987, 1988, and 1989, as well as additions to tax and penalties for such years.
Background
The facts leading up to the parties’ motions to compel are summarized as follows. On their 1986 Federal income tax return, petitioners claimed a $593,000 charitable contribution deduction for the donation of…
2Cases cited40 opinions
- Hickman v. TaylorSupreme Court of the United States · 1947
- Upjohn Co. v. United StatesSupreme Court of the United States · 1981
- Coastal States Gas Corporation v. Department of EnergyCourt of Appeals for the D.C. Circuit · 1980
- Couch v. United StatesSupreme Court of the United States · 1973
- United States v. Paul A. BilzerianCourt of Appeals for the Second Circuit · 1991
35 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Evergreen Trading, LLC ex rel. GN Investments, LLC v. United StatesUnited States Court of Federal Claims · 2007
- In re Grand Jury SubpoenaDistrict Court, D. Massachusetts · 2004
- Johnston v. Comm'rUnited States Tax Court · 2002
- Ratke v. Comm'rUnited States Tax Court · 2007
- Bennett v. CommissionerUnited States Tax Court · 1997
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