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the Federal Rules of Civil Procedure, and we are guided by
judicial interpretations of Fed. R. Civ. P. 27 in the absence of
our own precedent. See Reed v. Commissioner, 90 T.C. 698, 700
(1988).
Rule 82 states that an application must show: (1) The facts
showing that the applicant expects to be a party to a case
cognizable in this Court but is at present unable to bring it or
cause it to be brought; (2) the subject matter of the expected
action and the applicant’s interest therein; and (3) all matters
required to be shown in an application under paragraph (b)(1) of
Rule 81 except item (H) thereof. Rule 81(b)(1), as is relevant
here, requires the applicant to show the reason for deposing a
person rather than waiting to call the person as a witness at
trial and the substance of the testimony that the applicant
expects to elicit. Rule 82 further provides:
If the Court is satisfied that the perpetuation of the
testimony or the preservation of the document or thing
may prevent a failure or delay of justice, then it will
make an order authorizing the deposition and including
such other terms and conditions as it may deem
appropriate consistently with these Rules. * * *
The instant application states that the applicants expect to
be adversaries in a case cognizable in this Court and that the
case will likely concern, among other items, adjustments to
Glaxo’s taxable income pursuant to section 482. Although the
Commissioner has not issued a notice of deficiency to Glaxo, and,
therefore, Glaxo presently is unable to file a petition with the
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