O'Connell v. Olsen & Ugelstadt

JONES, Chief Judge.

This is a personal injury action in which plaintiff alleges that injuries he received have permanently and partially incapacitated him.

Defendant moves for the production and inspection of plaintiff’s income tax returns for the years 1945, 1946, 1947 and 1948.

There is authority in other District Courts for the production of income tax returns. Reeves v. Pennsylvania R.R. Co., D.C., 80 F.Supp. 107. Such authority is not binding on this Court.

The Internal Revenue Code, 26 U.S.C.A. § 55, and regulations issued thereunder provide that tax reurns shall be confidential and…