WORK PRODUCT--United States v. Arthur Young & Co.--A Work Product Privilege for Tax Accrual Workpapers

Bah, Kimberly E.
September 1983
Journal of Corporation Law;Fall83, Vol. 9 Issue 1, p126
Academic Journal
This article first examines the accounting rationale which makes tax accrual workpapers a necessary element of an independent audit. Next a review of prior decisions points out in what respect the Arthur Young decision breaks away from precedent. After the facts of the case have been explored, the work product privilege is scrutinized in the light of Federal Rule of Civil Procedure 26(b)(3) and other case law. Finally, the policy grounds for the court's decision are analyzed.


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