Greenberg's Express, Inc. v. Commissioner
United States Tax Court
1. Petitioners allege that respondent discriminatorily selected their income tax returns for a second examination because of their supposed family or business connections with persons purportedly involved in organized crime.
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1. Petitioners allege that respondent discriminatorily selected their income tax returns for a second examination because of their supposed family or business connections with persons purportedly involved in organized crime. Petitioners move under Rule 103(a) (10), Tax Court Rules of Practice and Procedure, for an order impounding various categories of documents in the custody, possession, or control of respondent and other Government agencies in order to enable them to obtain evidence to prove their allegations as to discriminatory selection. Held, an impounding order under Rule 103(a)(10)…
1Opinion of the Court
OPINION
Tannenwald, Judge:
These cases are before us on petitioners’ motion for a protective order under Rule 103 (a) (10), Tax Court Rules of Practice and Procedure. We deny the motion for the reasons stated below and append some additional comments which we hope will facilitate the further proceedings in these cases.
The substantive gravamen of petitioners’ complaint is that the deficiency notices involved herein stem from second examinations of the books and records of the corporate petitioners under section 7605;2 that such second examinations, although ultimately made in compliance with the…
2Cases cited37 opinions
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- Shapiro v. ThompsonSupreme Court of the United States · 1969
- Oyler v. BolesSupreme Court of the United States · 1962
- United States v. PowellSupreme Court of the United States · 1964
- Helvering v. TaylorSupreme Court of the United States · 1935
32 more not listed; retrieve them via the Exa API.
3Cited by426 opinions
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Abrams v. CommissionerUnited States Tax Court · 1984
- Jackson v. CommissionerUnited States Tax Court · 1979
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
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