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MELEA LTD. v. COMMISSIONER

Docket No. 7268-00.

118 T.C. 218 (2002)

118 T.C. No. 12

MELEA LIMITED, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 22, 2002.

Attorney(s) appearing for the Case

Eric J. Zinn, for petitioner.

Michael J. Cooper, for respondent.

OPINION

GERBER, Judge:

We consider respondent's motion seeking to compel production of transcripts of certain depositions from petitioner. Petitioner's refusal to produce is based on its argument that production would result in a violation of a protective order issued by another court. We consider whether it would be appropriate to compel petitioner to produce under such circumstances.

Background

Melea Limited is a Gibraltar...

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