Barry E. Moore and Deborah E. Moore - Page 2

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          determinations, and among the issues we must decide is petitioner           
          Deborah E. Moore’s (Moore’s) membership interest during the years           
          in issue in the Surgery Center of Georgia, LLC (Surgery Center),            
          a Georgia limited liability company.  In support of their claim             
          that, prior to 2000, Moore’s interest in Surgery Center did not             
          exceed 2 percent, petitioners offer two exhibits (collectively,             
          the exhibits), marked by the Court as Exhibits 103-P and 104-P,             
          and the anticipated testimony of attorney James P. Kelly (Kelly),           
          evidenced by his affidavit (the Kelly affidavit), dated June 14,            
          2004.  Both the exhibits and the Kelly affidavit have been placed           
          under seal.  We must resolve a claim of privilege raised by                 
          United Surgical Partners International, Inc., a Delaware                    
          Corporation (International), on behalf of Surgery Center, now a             
          subsidiary of International’s, with respect to the exhibits and             
          the anticipated testimony of Kelly.                                         
                                     Background                                       
               By order dated May 20, 2004 (the order), we set forth the              
          procedures for International to follow in raising any claim of              
          privilege.  Pursuant to the order and Rule 103, Tax Court Rules             
          of Practice and Procedure, International (an affected person,               
          within the meaning of the Rule) moves (the motion) that the Court           
          enter a protective order shielding Surgery Center from intrusion            
          upon privileged communications between Surgery Center and Kelly,            
          Surgery Center’s counsel.  Specifically, International asks the             






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