Melea Limited - Page 7




                                                - 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

Last modified: May 25, 2011