Marsh v. Commissioner
United States Tax Court
Rule 72, Tax Court Rules of Practice and Procedure. -- Petitioner sought certain documents which respondent denied having in his possession, custody, or control. The procedural rules of the agencies possessing such documents permit the petitioner to obtain them upon a designation with reasonable specificity of the records and documents sought.
Read the full summary
Rule 72, Tax Court Rules of Practice and Procedure. -- Petitioner sought certain documents which respondent denied having in his possession, custody, or control. The procedural rules of the agencies possessing such documents permit the petitioner to obtain them upon a designation with reasonable specificity of the records and documents sought. Held, since respondent lacks possession, custody, or control of the documents and petitioner has access to them, the request for their production will be denied.
1Opinion of the Court
OPINION
Dawson, Judge:
The petition in this case was filed on March 21, 1973, seeking a redetermination of Federal income taxes for the taxable years 1966 through 1969. On July 5, 1973, the petitioner filed a “Request To Produce” which was set for hearing on August 8, 1973, at Washington, D.C. After argument the motion was denied without prejudice to petitioner’s right to renew her request once the new Tax Court Rules of Practice and Procedure became effective on January 1, 1974.
On January 31,'1974, the petitioner mailed to respondent’s counsel in Richmond, Va., a Request To Produce while…
2Cases cited13 opinions
- Southern Railway Company v. Carl Talmadge LanhamCourt of Appeals for the Fifth Circuit · 1969
- RCA Mfg. Co. v. Decca Records, Inc.District Court, S.D. New York · 1940
- United States v. United States Alkali Export Ass'n, Inc.District Court, S.D. New York · 1946
- United States v. American Optical Co.District Court, S.D. New York · 1942
- William A. Meier Glass Co. v. Anchor Hocking Glass Corp.District Court, W.D. Pennsylvania · 1951
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Abeson v. CommissionerUnited States Tax Court · 1990
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Han v. CommissionerUnited States Tax Court · 1993
- Marsh v. CommissionerUnited States Tax Court · 1974