Opinion
24344-17 11352-18 25268-18
12-01-2021
Sunil S. Patel & Laurie M. McAnally-Patel, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Courtney D. Jones Judge
Pending before the Court is respondent's motion to compel the taking of deposition of non-party witness Bryan Ridgway. Petitioners filed an objection to the motion.
In their objection, petitioners indicate that an informal interview of Mr. Ridgway would be consistent with Tax Court Rules 1(d) and 74(c)(1)(B) and would avoid adding to the expensive use of depositions. Petitioners further state that, contrary to respondent's representations, Mr. Ridgway was not an employee of CIC Services at the time that petitioners formed Magellan Insurance.
They further aver that Mr. Ridgway's deposition would be duplicative as the relevant facts have already been provided to respondent by another witness who was instrumental in helping petitioners form Magellan Insurance, was present at each of the annual meetings of Magellan Insurance and Plymouth Insurance, and advised them with respect to the formation and operation of captive insurance companies.
Under the circumstances, the Court agrees with petitioners that an informal interview of Mr. Ridgway would be in keeping with the Court's Rules. Accordingly, it is
ORDERED that respondent's motion to compel the taking of deposition of non-party witness Bryan Ridgway, filed October 29, 2021, is denied.