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OLIVER v. COMMISSIONER

Docket No. 862-74.

34 T.C.M. 606 (1975)

T.C. Memo. 1975-128

Robert Oliver and Mary L. Oliver v. Commissioner.

United States Tax Court.

Filed May 6, 1975.

Attorney(s) appearing for the Case

Robert J. Tyrrell, for the petitioners. Harris J. Belinkie, for the respondent.

Memorandum Opinion

DAWSON, Chief Judge:

Pursuant to Rule 72, Tax Court Rules of Practice and Procedure, respondent filed on February 20, 1975, a motion for an order compelling petitioners to produce for examination and copying the following documents:

(4) All journals, ledgers, memoranda, summaries, correspondence, checks, receipts, etc. for all amounts spent by Robert Oliver for promotion, entertainment, travel and meeting expenses for the year...

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