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commencement of a Tax Court case “to perpetuate testimony or to
preserve any document or thing regarding any matter that may be
cognizable in this Court”. Rule 82 is derived from rule 27(a) of
the Federal Rules of Civil Procedure, and we are guided by
judicial interpretations of rule 27 of the Federal Rules of Civil
Procedure in the absence of our own precedent. Reed v.
Commissioner, 90 T.C. 698, 700 (1988).
Rule 82 states that an application must include: (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 applications state that the applicants expect
that, after the death of each, their respective estates will be
parties to cases cognizable in this Court and that the cases will
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Last modified: May 25, 2011