Under The Big Top

Mahaffey Tent & Awning Co., Inc., et al., Docket No. 5061-17, filed 9/19/19, is in a document production discovery joust with IRS that they cannot resolve between them.

Mahaffey won’t hand over contracts with its customers. Mahaffey is worried “…because of concerns about respondent contacting its customers and information in its contracts becoming public.” Order, at p. 2.

Judge Kerrigan has this one.

“This case is not calendared for trial. Closer to trial, the Court would not be opposed to a narrow motion for protective order that redacts portions of contracts that are provided to an expert witness or offered as evidence if petitioner can show that it would ’suffer great competitive disadvantage and irreparable harm’. Willie Nelson Music Co. v. Commissioner, 85 T.C. 913, 921 (1985).” Order, at p. 2.

So Judge Kerrigan, invoking Rule 104(c)(2) prevents Mahaffey from introducing any unproduced documents.

And “…respondent shall not contact customers of petitioner that have been identified on produced contracts without further Order by this Court.” Order, at p. 2.

All my readers know you can’t cite orders as precedent (Rule 50(f)): “Orders shall not be treated as precedent, except as may be relevant for purposes of establishing the law of the case, res judicata, collateral estoppel, or other similar doctrine.”

But Judge Kerrigan’s solution just might be something for you to think about.