US v. Textron

First Circuit Decision in US v. Textron


An en banc federal appeals court in Boston voted 3-2 that the IRS could gain access to documents created by Textron to determine whether the company’s calculation of its tax liabilities would pass muster during a possible IRS audit.

To some lawyers, the decision signaled an attack by the courts on the "work-product doctrine," the legal rule that shields an individual or business from having to turn over documents created "in anticipation" of litigation. In this ruling, the Court said the documents at Textron weren't protected under the doctrine because they weren't prepared specifically "for use" in litigation.

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Reference Info:Decision | Federal, 1st Circuit, Rhode Island | United States

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