United States v. Textron Inc.

First Circuit Decision in United States v. Textron Inc.


The question presented by this appeal is whether the work-product doctrine protects documents prepared by Textron Inc. for the purpose of calculating tax reserve liability from production to the IRS pursuant to an investigative subpoena.

A divided panel of the First Circuit first held that the workpapers were entitled to work-product protection, even though no specific litigation was imminent when they were prepared and even though the workpapers indisputably were prepared in the regular course of business to comply with public company reporting and securities obligations. The court held that, the appropriate test for determining whether the work-product doctrine applied was whether the workpapers “can be fairly said to have been prepared or obtained because of the prospect of litigation.”

LOADING PDF: If there are any problems, click here to download the file.

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

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Doug Cornelius | Attorney Advertising

Written by:


Doug Cornelius on:

JD Supra Readers' Choice 2016 Awards
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.