Opinion ID: 2066162
Heading Depth: 3
Heading Rank: 2

Heading: Subpoena for Atchinson's Materials

Text: Relator asserts that the tax court unfairly enforced respondent's broad document request, which required relator to spend critical time before trial compiling all the materials relied upon by Atchinson when he prepared his appraisal report. Relator asserts this constituted an onerous burden, an irregularity that deprived relator of its right to a fair trial. See Minn. R. Civ. P. 59.01(a) (listing grounds for new trial). In fact, the tax court did not enforce the subpoena, but instead noted that the failure of Atchinson to produce the materials he relied upon in making his appraisal report would reflect upon his credibility as a witness. The request for the documents Atchinson relied upon in his report was not the sort of irregularity that denied relator a fair trial.