Legal Opinion

Dynamo Holdings Limited Partnership, Dynamo, GP, Inc., Tax Matters Partner v. Commissioner

United States Tax Court

Decided September 17, 2014No. 2685-11, 8393-12Published

1Opinion of the Court

143 T.C. No. 9

UNITED STATES TAX COURT DYNAMO HOLDINGS LIMITED PARTNERSHIP, DYNAMO, GP, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent BEEKMAN VISTA, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 2685-11, 8393-12. Filed September 17, 2014. R requests that Ps produce electronically stored information contained on two backup storage tapes or, alternatively, the tapes themselves (or copies thereof). Ps acknowledge that the tapes contain tax-related information but assert that the tapes also contain privileged information that…

2Cases cited7 opinions

  1. Zubulake v. UBS Warburg LLCDistrict Court, S.D. New York · 2003
  2. Zaentz v. CommissionerUnited States Tax Court · 1979
  3. Branerton Corp. v. CommissionerUnited States Tax Court · 1975
  4. Rutter v. CommissionerUnited States Tax Court · 1983
  5. Moore v. Publicis GroupeDistrict Court, S.D. New York · 2012

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