The Penn Mutual Life Insurance Company v. United States of America and the Internal Revenue Service

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• ruling petitioner must show testimony likely will not be available for future proceedings before the district court may allow prelitigation depositions
• noting that although general allegations are not sufficient to show an immediate need to perpetuate testimony,\the age of a proposed deponent may be relevant in determining whether there is sufficient reason to perpetuate testimony\
• determining that perpetuation might be appropriate even though the petitioner, which was in the middle of an Internal Revenue Service administrative process, could still seek full relief through that process
• noting that although general allegations are not sufficient to show an immediate need to perpetuate testimony, “the age of a proposed deponent may be relevant in determining whether there is sufficient reason to perpetuate testimony”
• noting that although general allegations are not sufficient to show an immediate need to perpetuate testimony,\the age of a pro- posed deponent may be relevant in determining whether there is suffi- cient reason to perpetuate testimony\
• finding that, where the “appellants offered no evidence regarding [the deponent’s] age or health which suggest[ed] he may be unavailable for any trial[,]” they failed to satisfy “Rule 27's requirement that a petitioner demonstrate an immediate need to perpetuate testimony.”

Source: CourtListener parenthetical corpus (CC0).