Estate of Yaeger v. Commissioner
United States Tax Court
R filed a motion to compel P, Y's estate, to produce certain books and documents pertaining to P's financial status, and P cross-filed a motion for a protective order to prevent R from giving the requested materials to Mrs. Y, the widow and a beneficiary under the decedent's will. P maintained that if Mrs. Y obtained the requested materials, she would harass P with spurious litigation.
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R filed a motion to compel P, Y's estate, to produce certain books and documents pertaining to P's financial status, and P cross-filed a motion for a protective order to prevent R from giving the requested materials to Mrs. Y, the widow and a beneficiary under the decedent's will. P maintained that if Mrs. Y obtained the requested materials, she would harass P with spurious litigation. R maintained that sec. 6103(e), I.R.C. 1954, authorized him to give the requested materials to Mrs. Y and that this Court was not empowered to limit or condition the authority granted under sec. 6103(e). Held,…
1Opinion of the Court
OPINION
WRIGHT, Judge:
On January 28, 1988, the Estate of Louis Yaeger (hereinafter referred to as petitioner or the estate) represented by the executors, Judith Winters, Raphael Meisels, Abraham K. Weber, and the Bank of New York (hereinafter referred to collectively as the executors), filed a motion with this Court for a protective order pursuant to Rule 103(a).1 Petitioner’s motion was accompanied by several attached affidavits and a supporting memorandum of law. On April 1, 1988, respondent filed a notice of objection to petitioner’s motion for a protective order with a supporting…
2Cases cited28 opinions
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- United States of America, Plaintiff-Appellant-Cross-Appellee v. Author Services, Inc., Defendant-Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1987
- Raymond J. Ryan and Helen Ryan v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1977
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