The reversal in Textron: anatomy of a bad decision

The First Circuit Court's recent reversal in the Textron case came as a most unwelcome surprise to practicing tax professionals. In overturning a decision of the Court's own three-judge panel, the First Circuit has made it infinitely more difficult for taxpayers to shield internal document...

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Veröffentlicht in:	Taxes 2010-02, Vol.88 (2), p.85
Hauptverfasser:	Everett, John O, Hennig, Cherie J, Lassar, Sharon S, Sonnier, Blaise M
Format:	Artikel
Sprache:	eng
Schlagworte:	Attorneys Disclosure Federal court decisions Federal Rules of Evidence Financial reporting Litigation Privileged communication Reporting requirements State court decisions Summons Tax consultants Taxpayers Work product privilege (Law) Working papers
Online-Zugang:	Volltext
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