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trial. See Rule 91, Tax Court Rules of Practice and Procedure;
Branerton Corp. v. Commissioner, 61 T.C. 691 (1974). To the
extent that the subject documents are the predicate for the
factual development of this case, this Court has always
encouraged that such potential evidence be exchanged. The
factual basis for the prosecution of petitioner and the merits of
this income tax case involve, to a substantial extent, the same
transactions and events. It is highly likely that the selection
of the relevant documents by the prosecuting and defense
attorneys resulted in the selection of documents that are germane
and relevant to the merits of the controversy before this Court.
We are far from persuaded, in the circumstances of this
case, that 100,000 pages of materials selected by petitioner’s
defense attorney reveal his mental impressions. In addition, we
are concerned that a finding of protected work product with
respect to the selection of 100,000 pages of otherwise
discoverable materials would permit an excessively pervasive use
of the work product doctrine. Such use could easily evolve into
abuse accomplished by the mere selection of documents from a
larger universe. Petitioner has only generally alleged that the
defense attorney’s mental impressions would be compromised.
Petitioner has not described with any specificity the reason why
the selection would reveal the mental impressions of the defense
attorney. This showing could have been made in camera, if its
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