United States v. Textron, Inc.: A Hollow Taxpayer Victory for Privilege in the First Circuit

Practical U.S./Domestic Tax Strategies, Vol. 9, No. 1, 2009

7 Pages Posted: 18 Oct 2012

See all articles by Douglas Stransky

Douglas Stransky

Sullivan & Worcester LLP; Boston University Graduate Tax Program

Date Written: January 1, 2009

Abstract

This article analyzes the First Circuit’s decision and argues that the court’s remand is inconsistent with the intent of the work-product doctrine and renders the decision upholding work-product privilege a hollow victory for taxpayers. The article also provides some practical advice for companies in light of the First Circuit’s decision.

Keywords: Attorney-Client Privilege, Work Product Doctrine, Taxation

JEL Classification: H25, K34

Suggested Citation

Stransky, Douglas, United States v. Textron, Inc.: A Hollow Taxpayer Victory for Privilege in the First Circuit (January 1, 2009). Practical U.S./Domestic Tax Strategies, Vol. 9, No. 1, 2009, Available at SSRN: https://ssrn.com/abstract=2163768

Douglas Stransky (Contact Author)

Sullivan & Worcester LLP ( email )

One Post Office Square
Boston, MA 02109
United States

Boston University Graduate Tax Program ( email )

765 Commonwealth Avenue
Suite 1670
Boston, MA 02215
United States

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