Schneider Interests, L.P., Russ Schneider Farms, L.L.C., Tax Matters Partner - Page 1

                                   119 T.C. No. 8                                     

                               UNITED STATES TAX COURT                                

                           MATTERS PARTNER, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 200-02.               Filed September 30, 2002.             

                    Four months after the instant case was docketed, R sent           
               P a so-called Branerton letter consisting of 68 pages of               
               questions and requests for documents.  Thirty-five days                
               later, R instituted formal discovery by serving upon P 77              
               pages of interrogatories and 78 pages of requests for                  
               production of documents.  R rejected P’s suggestion that               
               compliance with formal discovery be postponed until the                
               parties held a conference, stating that the instant case is            
               "a good candidate for designation for litigation under IRM             
               35.3.14."  P then filed a Motion for Protective Order                  
               seeking to stay compliance with formal discovery.  Held, a             
               protective order shall be issued.  R’s service of formal               
               discovery is inconsistent with Rule 70(a)(1) and with the              
               cases, such as Branerton v. Commissioner, 61 T.C. 691                  
               (1974), which direct the parties to utilize informal                   
               consultation or communication before employing the formal              
               discovery procedures.                                                  

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