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

 
Practical U.S./Domestic Tax Strategies
January 2009

Douglas Stransky wrote an article entitled "United States v. Textron, Inc.: A Hollow Taxpayer Victory for Privilege in the First Circuit." 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.