Motion to Compel Discovery Sample In Tax Court

Under Rule 37, Minn. R. Civ. P. and Minnesota Rule 8610.0070, a party may make a motion to the court to compel discovery. Adhering to the broad discovery allowed under Rule 26.02, Minn. R. Civ. P. the Tax Court permits discovery that is likely to lead to admissible evidence. SPX Corp. v. County of Steele, 2002 Minn. (Minn. Tax Ct. Order dated Aug. 19, 2002). Trial courts, including the Tax Court, "have considerable discretion in granting or denying discovery requests." Erickson v. MacArthur, 414 N.W.2d 406, 407 (Minn. 1987); Montgomery Ward & Co., Inc. v. County of Hennepin, 450 N.W.2d 299, 305 (Minn. 1990) (applying Erickson to the Tax Court). The Tax Court has adopted a policy of allowing broad discovery, so long as the requested discovery appears likely to lead to admissible evidence, which is the standard under Minn. R. Civ. P. 26.02(a). See, e.g., Corrections Corp. of America v. County of Swift, 2002 Minn. (Minn. Tax Ct. Order dated Mar. 8, 2002); Northwestern Nat'l Life Ins. Co. v. County of Hennepin, 1994 Minn. (Minn. Tax Ct. Order dated July 21, 1994).