BENNETT v. COMMISSIONER

Docket No. 19775-96.

74 T.C.M. 1144 (1997)

T.C. Memo. 1997-505

Richard L. Bennett v. Commissioner.

United States Tax Court.

Filed November 10, 1997.


Attorney(s) appearing for the Case

James W. Childs and Roxann T. Conrad, for the petitioner. Carol A. Szczepanik and Dennis G. Driscoll, for the respondent.


MEMORANDUM OPINION

GERBER, Judge:

We must decide: (1) Whether, in a pretrial discovery setting, it was appropriate for respondent to refuse to produce a document on the ground that petitioner is not entitled to go behind the notice of deficiency determination, and (2) whether petitioner is entitled to discover a pre-deficiency-notice report of respondent's expert who will not be called as a witness.

Background

Petitioner moved to...

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