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PHELPS v. COMMISSIONER

Docket No. 1180-71.

62 T.C. 513 (1974)

HOWARD C. PHELPS AND GERALDINE PHELPS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 15, 1974.

Attorney(s) appearing for the Case

Towner Leeper, for the petitioners.

Daniel A. Taylor, Jr., William A. Goss, and Bernard Nelson, for the respondent.

OPINION

FEATHERSTON, Judge:

Petitioners Howard C. and Geraldine Phelps, husband and wife, seek an order directing respondent to deliver to them "all statements including all transcripts of interviews by either or both" of them during the course of an investigation of their income tax returns. Respondent acknowledges that his agents interviewed one or both of the petitioners on 10 separate occasions between...

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