Melea Limited - Page 1

                                          118 T.C. No. 12                                               

                                     UNITED STATES TAX COURT                                            

                                  MELEA LIMITED, Petitioner v.                                          
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 7268-00.              Filed March 22, 2002.                                

                        R sought production of certain transcripts of                                   
                  depositions taken in a patent infringement suit in                                    
                  which P was a defendant.  Pursuant to stipulation and                                 
                  agreement of the parties to the infringement suit, the                                
                  U.S. District Court entered a protective order                                        
                  regarding materials that any of the parties could label                               
                  as confidential without leave of the District Court.                                  
                  In response to R’s request, P refused to produce the                                  
                  deposition transcripts, contending that to do so would                                
                  be in violation of the protective order.  The                                         
                  transcripts are otherwise discoverable and relevant to                                
                  the tax issue before this Court.  The infringement suit                               
                  is closed, and expense, loss of time, and inconvenience                               
                  would be occasioned by requiring the parties in this                                  
                  case to proceed to the District Court to attempt to                                   
                  reopen the closed infringement suit.                                                  
                        Held:  P will be compelled to produce the                                       
                  protected materials, and this Court’s compulsion order                                
                  will incorporate the requirements of the District                                     
                  Court’s protective order to continue the protection of                                

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