US v. Textron
First Circuit Decision in US v. Textron
SUMMARY: 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.
DOCUMENT INFO
Doc Type:
Decision
Filed: 8/13/2009
See Related Docs
Legal Document Name:
US v. Textron
First Circuit Decision in US v. Textron
Case Number: 07-2631
Jurisdiction: Federal, 1st Circuit, Rhode Island
Legal System: United States
Business Organizations
Taxation
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