OPINION
GOFFE, Judge:
On May 9, 1975, petitioners filed a "Motion to Obtain Protective Order" under Rule 103, Tax Court Rules of Practice and Procedure, and on May 22, 1975, they filed a supplement to that motion. Respondent objected to the granting of petitioners' motion and we held a hearing on the motion on June 2, 1975.
The motion is an outgrowth of petitioners' production of documents pursuant...
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