Anonymous - Page 3

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                                     Discussion                                       
               We shall begin by describing the general presumption of                
          openness that attaches to judicial proceedings.  Generally,                 
          official records of all courts shall be open and available to the           
          public for inspection and copying.  Nixon v. Warner Commcns.,               
          Inc., 435 U.S. 589, 597 (1978); In re Coordinated Pretrial                  
          Proceedings in Petroleum Prods. Antitrust Litig., 101 F.R.D. 34,            
          38 (C.D. Cal. 1984).  Hearings and the evidentiary record of                
          proceedings before this Court shall be open to the public.  Secs.           
          7458, 7461(a).  Common law, statutory law, and the U.S.                     
          Constitution all support this important principle.  Nixon v.                
          Warner Commcns., Inc., supra; Willie Nelson Music Co. v.                    
          Commissioner, 85 T.C. 914, 918 (1985); In re Coordinated Pretrial           
          Proceedings in Petroleum Prods. Antitrust Litig., supra.  The               
          right to inspect and copy judicial records, however, is not                 
          absolute.  Nixon v. Warner Commcns., Inc., supra at 598.  Courts            
          have supervisory power over their own records and files, and                
          access to records has been denied where the court files might               
          become a vehicle for improper purposes.  Id.                                
          Sealing the Record                                                          
               This Court has broad discretionary power to control and                
          seal, if necessary, records and files in our possession.  Willie            
          Nelson Music Co. v. Commissioner, supra.  We may, in our                    
          discretion, seal the record or portions of the record if justice            
          so requires and the party seeking such relief demonstrates good             
          cause.  Sec. 7461(b)(1); Rule 103(a); AT&T Co. v. Grady, 594 F.2d           





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