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(DOWNLOAD) "Upjohn Co. Et Al. v. United States Et Al." by Supreme Court of the United States * Book PDF Kindle ePub Free

Upjohn Co. Et Al. v. United States Et Al.

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eBook details

  • Title: Upjohn Co. Et Al. v. United States Et Al.
  • Author : Supreme Court of the United States
  • Release Date : January 13, 1981
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 77 KB

Description

We granted certiorari in this case to address important questions concerning the scope of the attorney-client privilege in the corporate context and the applicability of the work-product doctrine in proceedings to enforce tax summonses. 445 U.S. 925. With respect to the privilege question the parties and various amici have described our task as one of choosing between two "tests" which have gained adherents in the courts of appeals. We are acutely aware, however, that we sit to decide concrete cases and not abstract propositions of law. We decline to lay down a broad rule or series of rules to govern all conceivable future questions in this area, even were we able to do so. We can and do, however, conclude that the attorney-client privilege protects the communications involved in this case from compelled disclosure and that the work-product doctrine does apply in tax summons enforcement proceedings.


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