Hambarian v. Comm'r
United States Tax Court
P is a defendant in a criminal proceeding. The transactions and circumstances which gave rise to the criminal proceeding were also the predicate for R's civil tax determination. P's criminal defense attorney selected 100,000 pages of documents from a much larger universe of documents that were in the possession of the prosecuting attorney. The documents were converted by P's defense attorney into computer searchable media.
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P is a defendant in a criminal proceeding. The transactions and circumstances which gave rise to the criminal proceeding were also the predicate for R's civil tax determination. P's criminal defense attorney selected 100,000 pages of documents from a much larger universe of documents that were in the possession of the prosecuting attorney. The documents were converted by P's defense attorney into computer searchable media. R seeks the production of copies of the documents and computer searchable media. P resists turning over the documents or media on the grounds that his defense attorney's…
1Opinion of the Court
OPINION
Gerber, Judge:
Respondent moved to compel the discovery of documents and computer searchable electronic media from petitioners. The documents were obtained by Jeffrey Hambarian’s (petitioner’s) defense attorneys in a criminal case. Petitioners refused to turn over the documents, asserting the protection of the work product doctrine. In particular, we consider whether the selection of particular documents from a larger universe causes otherwise discoverable documents to become protected work product.
Background
These consolidated cases involve determinations that petitioners’ income was…
2Cases cited9 opinions
- Hickman v. TaylorSupreme Court of the United States · 1947
- Sporck v. PeilCourt of Appeals for the Third Circuit · 1985
- In Re San Juan Dupont Plaza Hotel Fire Litigation. Petition of the Plaintiffs' Steering CommitteeCourt of Appeals for the First Circuit · 1988
- Branerton Corp. v. CommissionerUnited States Tax Court · 1974
- Washington Bancorporation v. SaidDistrict Court, District of Columbia · 1992
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Evergreen Trading, LLC ex rel. GN Investments, LLC v. United StatesUnited States Court of Federal Claims · 2007
- Hambarian v. Comm'rUnited States Tax Court · 2002
- Jeffrey and Virginia M. Hambarian v. CommissionerUnited States Tax Court · 2002