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The United States Tax Court-Should Discovery Be Expanded?, William H. Newton Iii

University of Miami Law Review

This article examines the methods and scope of discovery available to the taxpayer involved in tax litigation in the Tax Court, the Court of Claims and the federal district courts. After finding that discovery in the Tax Court is significantly more restricted than in the other two available forums, the author reviews the results of a recent survey of tax practitioners' views of discovery in that court and concludes that expansion is necessary.