Opinion
10878-21 10879-21
01-19-2023
CHARLES E. ROSS, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge
Before the Court is the Rosses' Motion for Reconsideration of the Court's Order dated December 19, 2022, in which the Court granted the Commissioner's Motion to Compel Production of Documents. In their Motion for Reconsideration, the Rosses argue that contracts and sales invoices of the Howard Ternes Packaging Company contain trade secret information because they include pricing information. In support of that proposition, they state, "Under Michigan law, pricing information is a trade secret." In support of that proposition, they cite an unpublished order in American Furukawa, Inc., v. Hossain, 2016 U.S. Dist. LEXIS 81679 (E.D. Mich., June 23, 2016). That case did not hold that pricing information is a trade secret. It merely held that such information is capable of being a trade secret, citing Giasson Aerospace Science, Inc. v. RCO Engineering, Inc., 680 F.Supp.2d 830, 844 (E.D. Mich. 2010) (finding that a jury could conclude that "vendor product and pricing information" constituted a trade secret.)
Because the Rosses have not established that the pricing information is a trade secret, it is
ORDERED that the Rosses' Motion for Reconsideration of Order filed January 17, 2023, is denied.