Willie Nelson Music Co. v. Commissioner
United States Tax Court
Ps seek to seal records up to the time of trial to prevent annoyance, embarrassment, and oppression. Held, requisite good cause not shown, therefore, Ps' motions to seal denied. Rule 103, Tax Court Rules of Practice and Procedure.
1Opinion of the Court
OPINION
Cantrel, Special Trial Judge:
These cases are before the Court on petitioners’ motions to seal filed in each case on May 16,1985.1 They were called for hearing at Washington, D.C. on June 5, 1985, at which time counsel for the parties appeared and presented argument. At the conclusion of the hearing, the Court took the motions under advisement.
Respondent, in his notice of deficiency issued on October 15, 1984 to Willie Nelson Music Company, petitioner in docket number 1174-85, determined the following deficiencies and additions to tax:
Additions to tax, I.R.C. 1954
Year Personal Income…
2Cases cited38 opinions
- Nixon v. Warner Communications, Inc.Supreme Court of the United States · 1978
- Gertz v. Robert Welch, Inc.Supreme Court of the United States · 1974
- Seattle Times Co. v. RhinehartSupreme Court of the United States · 1984
- Brown & Williamson Tobacco Corporation v. Federal Trade CommissionCourt of Appeals for the Sixth Circuit · 1983
- Oscar Wyatt, Jr. v. Jerome KaplanCourt of Appeals for the Fifth Circuit · 1982
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3Cited by19 opinions
- Ash v. CommissionerUnited States Tax Court · 1991
- Whistleblower 14106-10W v. CommissionerUnited States Tax Court · 2011
- Estate of Yaeger v. CommissionerUnited States Tax Court · 1989
- Amergen Energy Co. Ex Rel. Exelon Generation Co. v. United StatesUnited States Court of Federal Claims · 2014
- Pritchett v. DerwinskiUnited States Court of Appeals for Veterans Claims · 1992
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