- 7 - from respondent the redacted portions of the deposition transcripts. The material sought by respondent is relevant to the issues we consider. As stated in Rosenfeld v. Commissioner, 82 T.C. 105, 112 (1984): Rule 70(b) limits discovery to information or responses which are relevant to the subject matter of the pending litigation and which are not otherwise protected from discovery on the ground of privilege or other limitation. The standard of relevancy in a discovery action is liberal. Zaentz v. Commissioner, 73 T.C. 469, 471-472 (1979). The burden of establishing that the documents or responses sought are not relevant or otherwise not discoverable is on the party opposing production. Rutter v. Commissioner, 81 T.C. 937 (1983); Branerton II, supra at 193; P.T. & L. Construction Co. v. Commissioner, supra at 408. Petitioner has not shown that the material sought by respondent is not relevant. Petitioner, however, has raised the question of whether the protective order issued in the Cinpres case is a limitation on production in this proceeding. This is our first occasion to consider whether this Court should order the production of material which was subject to another court’s protective order in a case which has been closed. Under the District Court’s protective order, a party or “aggrieved entity” was permitted to intervene to declassify a document. Clearly, petitioner would have been entitled to seek to declassify the redacted portions of the deposition. To the extent petitioner is the classifying party, it may have been entitled to disclose without declassification. Respondent,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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