Dvorak v. Commissioner
United States Tax Court
Rules 70 and 72, Tax Court Rules of Practice and Procedure. -- Petitioner filed a motion under Rule 72 for production of third-party affidavits taken by special agents of respondent. Held, the affidavits were not prepared in anticipation of litigation and are accordingly not protected by the "work product" doctrine. P. T. & L. Construction Co., 63 T.C. 404 (1974), followed.
1Opinion of the Court
Nena L. Matau Dvorak, Petitioner v. Commissioner of Internal Revenue, Respondent
Dvorak v. Commissioner
Docket No. 7480-73
United States Tax Court
64 T.C. 846; 1975 U.S. Tax Ct. LEXIS 87;
August 7, 1975, Filed
Rules 70 and 72, Tax Court Rules of Practice and Procedure. -- Petitioner filed a motion under Rule 72 for production of third-party affidavits taken by special agents of respondent. Held, the affidavits were not prepared in anticipation of litigation and are accordingly not protected by the "work product" doctrine. P. T. & L. Construction Co., 63 T.C. 404 (1974), followed.
Joel Yonover, for…
2Cases cited14 opinions
- Southern Railway Company v. Carl Talmadge LanhamCourt of Appeals for the Fifth Circuit · 1969
- P. T. & L. Constr. Co. v. CommissionerUnited States Tax Court · 1974
- De Bruce v. Pennsylvania R. Co.District Court, E.D. Pennsylvania · 1947
- Bowles v. Safeway Stores, Inc.District Court, W.D. Missouri · 1945
- Abel Investment Co. v. United StatesDistrict Court, D. Nebraska · 1971
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