Melea Limited v. Commissioner

118 T.C. No. 12

UNITED STATES TAX COURT MELEA LIMITED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7268-00. Filed March 22, 2002. R sought production of certain transcripts of depositions taken in a patent infringement suit in which P was a defendant. Pursuant to stipulation and agreement of the parties to the infringement suit, the U.S. District Court entered a protective order regarding materials that any of the parties could label as confidential without leave of the District Court. In response to R’s request, P refused to produce the deposition transcripts,…