§2008

iv. P. 26(b)(1). See Rule 70 note, 60 T.C. 1098 (adoption ofRule 70(b)); cf., e.g., Cartagena v. Centerpoint Nine, Inc., 303 F.R.D. 109, 112 (D.D.C. 2014) (scope ofFed. R. Civ. P. 26(b)); 8 Charles Alan Wright et al., Federal Practice and Procedure, sec. 2008, at 125-126 (3d ed. 2010) (similar). (continued...) - 11 - respondent does not distinguish those two components ofrelevant evidence. Nevertheless, it is clear that respondent would have us deny the motion on the ground that none ofthe reque

Section 7517, enacted as section 2008(a)(1) of the Tax Reform Act of 1976, Pub.