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privileged and which is relevant to the subject matter involved
in the pending case." Information that would be inadmissible at
trial is discoverable if the information appears reasonably
calculated to lead to the discovery of admissible evidence. Rule
70(b). The party objecting to discovery has the burden of
establishing that the documents sought by the other party are not
relevant or that they are otherwise not discoverable. Rosenfeld
v. Commissioner, 82 T.C. 105, 112 (1984); Rutter v. Commissioner,
81 T.C. 937, 948 (1983); Branerton Corp. v. Commissioner, 64 T.C.
191, 193 (1975). Accordingly, respondent bears the burden of
showing that the expert report sought by petitioner is not
discoverable.
Respondent attempts to carry that burden by contending that
petitioner is not entitled to obtain discovery to show whether
the notice is arbitrary or capricious. We have relied on the
rule in Greenberg's Express, Inc. v. Commissioner, supra, to deny
motions to compel discovery of documents from the administrative
stage of the case when the taxpayers have argued that the
Commissioner's deficiency determinations are arbitrary and
capricious or sought to challenge the Commissioner's motives or
procedures in making the deficiency determination. See, e.g.,
Healey v. Commissioner, T.C. Memo. 1996-260; Wooten v.
Commissioner, T.C. Memo. 1993-241; Karlin v. Commissioner, T.C.
Memo. 1990-496; Ramsey v. Commissioner, T.C. Memo. 1986-252. In
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