Barger v. Commissioner
United States Tax Court
Rules 70 and 72, Tax Court Rules of Practice and Procedure. -- Petitioner filed a motion to compel respondent, pursuant to Rule 72, to produce: (1) Copies of statements made by petitioner; (2) copies of third-party statements and business records; (3) the special agent's report; and (4) the revenue agent's report. Held, respondent must produce the above documents except to the extent that the impeachment and governmental privilege exceptions to discovery are applicable.
1Opinion of the Court
Ralph H. Barger, Jr., a.k.a. Ralph Hubert Barger, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent
Barger v. Commissioner
Docket No. 3026-74
United States Tax Court
65 T.C. 925; 1976 U.S. Tax Ct. LEXIS 162;
February 5, 1976, Filed
Rules 70 and 72, Tax Court Rules of Practice and Procedure. -- Petitioner filed a motion to compel respondent, pursuant to Rule 72, to produce: (1) Copies of statements made by petitioner; (2) copies of third-party statements and business records; (3) the special agent's report; and (4) the revenue agent's report. Held, respondent must produce the above…
2Cases cited9 opinions
- National Labor Relations Board v. Sears, Roebuck & Co.Supreme Court of the United States · 1975
- Environmental Protection Agency v. MinkSupreme Court of the United States · 1973
- Montrose Chemical Corporation of California v. Russell E. Train, Administrator, Environmental Protection Agency, Montrose Chemical Corporation of California v. Russell E. Train, Administrator, Environmental Protection AgencyCourt of Appeals for the D.C. Circuit · 1974
- Branerton Corp. v. CommissionerUnited States Tax Court · 1975
- P. T. & L. Constr. Co. v. CommissionerUnited States Tax Court · 1974
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