Opinion
Motion by defendant that plaintiffs be required to produce for inspection and reproduction their income tax returns pursuant to Federal Rule providing for discovery and production of documents and things for inspection, copying, or photographing. The District Court, Robert L. Taylor, J., held that in an action between private litigants, income tax returns need not be produced for inspection and reproduction.
Motion denied.
Taylor Cox, Lee, Cox & Hier, Knoxville, Tenn., for plaintiffs.
Kramer, Dye, McNabb & Greenwood, Knoxville, Tenn., Frank L. Seamans, Pittsburg, for defendant.
ROBERT L. TAYLOR, District Judge.
Defendant has moved that plaintiffs be required to produce for inspection and reproduction their income tax returns for the calendar years 1945 through 1953, pursuant to Rule 34, Federal Rules of Civil Procedure, 28 U.S.C.
By force of statute, income tax returns are confidential communications between the taxpayer and the government, not directly available to third parties except as provided by law or regulations. 26 U.S.C. § 55. No statutory or regulatory rule exists for the invasion of privilege here sought by defendant. What is not directly available should not be made indirectly available by court order in an action between private litigants. United Motion Theatre Co. v. Ealand, 6 Cir., 199 F.2d 371; Maddox v. Wright, D.C., 103 F.Supp. 400; O'Connell v. Olsen & Ugelstadt, D.C., 10 F.R.D. 142; Garrett v. Faust, D.C., 8 F.R.D. 556; Welty v. Clute, D.C., 2 F.R.D. 429.
It is, accordingly, ordered by the Court that defendant's motion be, and it hereby is, denied.