Airbnb, Inc. & Subsidiaries

Summary

The United States Tax Court held that Tax Court Rule 143(g) does not apply to declarations submitted in support of a pretrial discovery protective‑order motion and consequently denied Airbnb's motions to strike those declarations. The court explained that motions to strike are disfavored, require a showing of prejudice, and that any legal opinions contained in the declarations may be disregarded without striking them.