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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