Grandbouche v. Commissioner
United States Tax Court
In connection with P's 1987 income tax liability, R subpoenaed various documents from a bank (the bank) where P maintained an account. A number of the documents subpoenaed contain information relating to an alleged tax protester organization (the organization) and its individual members (the members). The organization, as an "other affected person", filed a motion and supplemental motion for a protective order under Rule 103(a)(7), Tax Court Rules of Practice and Procedure.
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In connection with P's 1987 income tax liability, R subpoenaed various documents from a bank (the bank) where P maintained an account. A number of the documents subpoenaed contain information relating to an alleged tax protester organization (the organization) and its individual members (the members). The organization, as an "other affected person", filed a motion and supplemental motion for a protective order under Rule 103(a)(7), Tax Court Rules of Practice and Procedure. In support of its motions, the organization alleges that the release of any information which identifies its members…
1Opinion of the Court
Joanna M. Grandbouche, Petitioner v. Commissioner of Internal Revenue, Respondent
Grandbouche v. Commissioner
Docket No. 26785-90
United States Tax Court
99 T.C. 604; 1992 U.S. Tax Ct. LEXIS 86; 99 T.C. No. 31;
November 30, 1992, Filed
Appropriate orders will be issued.
In connection with P's 1987 income tax liability, R subpoenaed various documents from a bank (the bank) where P maintained an account. A number of the documents subpoenaed contain information relating to an alleged tax protester organization (the organization) and its individual members (the members). The organization, as an "other…
2Cases cited39 opinions
- Buckley v. ValeoSupreme Court of the United States · 1976
- National Ass'n for the Advancement of Colored People v. Alabama Ex Rel. PattersonSupreme Court of the United States · 1958
- Shelton v. TuckerSupreme Court of the United States · 1960
- Eastland v. United States Servicemen's FundSupreme Court of the United States · 1975
- Heat & Control, Inc. v. Hester Industries, Inc.Court of Appeals for the Federal Circuit · 1986
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