From Casetext: Smarter Legal Research

Battelle Glover Invs. v. Comm'r of Internal Revenue

United States Tax Court
Nov 21, 2023
No. 6904-19 (U.S.T.C. Nov. 21, 2023)

Opinion

6904-19

11-21-2023

BATTELLE GLOVER INVESTMENTS, LLC, BATTELLE INVESTMENT GROUP, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Lewis R. Carluzzo, Chief Special Trial Judge.

Respondent's Status Report filed September 20, 2023, in response to the Order served June 22, 2023, suggests that respondent might not be privy to the current status of a certain grand jury proceeding. That suggestion was confirmed in a conference call with counsel for the parties and counsel for DC Family Holdings, LLC (Family) conducted on November 1, 2023. Representations made by respondent's counsel during the conference call also suggest that respondent has no intention to request an order pursuant to Rule 6(e) of the Federal Rules of Criminal Procedure.

During the conference call, in answer to a question from the Court, counsel for Family represented that the grand jury proceeding was moving along "slowly", and that Family's claim to the attorney-client privilege in response to certain documents subpoenaed in the grand jury proceedings had not, as of the date of the conference call, been challenged. That being so, we consider it imprudent at this stage of the proceedings in this case to disturb Family's assertion of the attorney-client privilege with respect to the documents remaining in dispute here that are also the subject of the subpoena issued in the grand jury proceedings.

It follows, and is

ORDERED that the attorney-client privilege claimed with respect to certain documents shown on Family's privilege log will protect those documents from disclosure pending further action in the above-referenced grand jury proceedings. It is further

ORDERED that, in addition to regular service upon the parties, the Clerk of the Court shall serve a copy of this Order upon Family at Neill Schwerin Boxerman, P.C. 7750 Maryland Avenue, Unit 16739, St. Louis, MO 63105, and electronically upon Sanford Boxerman, whose appearance on behalf of Family is noted in this matter, at boxerman@ nsbpc.com.com.


Summaries of

Battelle Glover Invs. v. Comm'r of Internal Revenue

United States Tax Court
Nov 21, 2023
No. 6904-19 (U.S.T.C. Nov. 21, 2023)
Case details for

Battelle Glover Invs. v. Comm'r of Internal Revenue

Case Details

Full title:BATTELLE GLOVER INVESTMENTS, LLC, BATTELLE INVESTMENT GROUP, LLC, TAX…

Court:United States Tax Court

Date published: Nov 21, 2023

Citations

No. 6904-19 (U.S.T.C. Nov. 21, 2023)