Industrial Electric Sales & Service, Inc. v. Commissioner
United States Tax Court
Rules 70 and 72, Tax Court Rules of Practice and Procedure. -- During the course of the investigation of P's tax liability, the Commissioner's agents interviewed several witnesses and took statements from some of them. P moved for the production of such statements and any memorandums or summaries of the interviews. The Commissioner objected, claiming such material may be used for impeachment purposes.
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Rules 70 and 72, Tax Court Rules of Practice and Procedure. -- During the course of the investigation of P's tax liability, the Commissioner's agents interviewed several witnesses and took statements from some of them. P moved for the production of such statements and any memorandums or summaries of the interviews. The Commissioner objected, claiming such material may be used for impeachment purposes. Held, the documents must be produced, but the production is postponed until P responds to the Commissioner's requested admissions.
1Opinion of the Court
Industrial Electric Sales & Service, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; E. B. Hale and Dorothy P. Hale, Petitioners v. Commissioner of Internal Revenue, Respondent
Industrial Electric Sales & Service, Inc. v. Commissioner
Docket Nos. 6585-74, 6590-74
United States Tax Court
65 T.C. 844; 1976 U.S. Tax Ct. LEXIS 167;
January 29, 1976, Filed
Rules 70 and 72, Tax Court Rules of Practice and Procedure. -- During the course of the investigation of P's tax liability, the Commissioner's agents interviewed several witnesses and took statements from some of them. P moved for…
2Cases cited7 opinions
- Ross Glove Co. v. CommissionerUnited States Tax Court · 1973
- P. T. & L. Constr. Co. v. CommissionerUnited States Tax Court · 1974
- Hikel v. AbousyDistrict Court, D. Maryland · 1966
- Industrial Electric Sales & Service, Inc. v. CommissionerUnited States Tax Court · 1976
- Dvorak v. CommissionerUnited States Tax Court · 1975
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