OPINION
DAWSON, Judge:
On March 21, 1974, the petitioners filed with the Court a document entitled "Application For Order Of Court To Take Deposition In Pending Case" seeking to take the deposition of Edward Maggio, an internal revenue agent, and requesting the production at the deposition of his workpapers upon which the respondent based his deficiency determination. Petitioners allege that they want to "obtain discovery in order, pursuant to due...
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