Anonymous v. Comm'r
United States Tax Court
P is a foreign national. A member of P's family was kidnapped several years ago and held for ransom. P filed a motion to seal the record because P fears that P or other family members might be targeted for another kidnapping if information about P's identity or financial circumstances were publicly disclosed. Held: The significant risk of physical harm to P and P's family outweighs the public interest in access to court proceedings under these circumstances.
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P is a foreign national. A member of P's family was kidnapped several years ago and held for ransom. P filed a motion to seal the record because P fears that P or other family members might be targeted for another kidnapping if information about P's identity or financial circumstances were publicly disclosed. Held: The significant risk of physical harm to P and P's family outweighs the public interest in access to court proceedings under these circumstances. P's motion to seal the record shall be granted, and P is permitted to proceed anonymously.
1Opinion of the Court
ANONYMOUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Anonymous v. Comm'r
No. 7199-06
United States Tax Court
127 T.C. 89; 2006 U.S. Tax Ct. LEXIS 25; 127 T.C. No. 6;
September 6, 2006, Filed
P is a foreign national. A member of P's family was kidnapped
several years ago and held for ransom. P filed a motion to seal
the record because P fears that P or other family members might
be targeted for another kidnapping if information about P's
identity or financial circumstances were publicly disclosed.
Held: The significant risk of physical harm to P and P's
family outweighs the public…
2Cases cited18 opinions
- Roe v. WadeSupreme Court of the United States · 1973
- Nixon v. Warner Communications, Inc.Supreme Court of the United States · 1978
- John James Mary James v. Cecil B. Jacobson, Jr., M.D. Reproductive Genetics Center, LimitedCourt of Appeals for the Fourth Circuit · 1993
- Oscar Wyatt, Jr. v. Jerome KaplanCourt of Appeals for the Fifth Circuit · 1982
- Doe v. StegallCourt of Appeals for the Fifth Circuit · 1981
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