Taxation
Ca. Tax Lawyer SEPTEMBER 2023, VOLUME 32, ISSUE 1
Content
- 2022 ANNUAL MEETING OF THE CALIFORNIA TAX BAR & CALIFORNIA TAX POLICY CONFERENCE REPORT
- 2023 Dc Delegation and Supreme Court Bar Swearing-in Ceremony
- An Overview of the Gig Economy
- Ben Miller Award
- Law School Outreach
- Message From the Chair
- Need For Guidance For California Purposes On the Application of Irc Section 1031 To Virtual Currencies and Other Digital Assets
- Pro Bono
- Solidifying the Exclusion For Cancellation of Indebtedness Income Related To Home Loan Reductions: a Petition To Make Permanent Irc Section 108(a)(1)(E), ,
- Table of Contents
- Tax Business
- Thank You 2022-2023 Section Leaders
- Toast To Women In Tax
- V. Judson Klein Award
- Visiting the Committees
- Welcome 2023-2024 Section Leaders
- Dual-purpose Communications Should Not Be Treated As Dueling Purposes
DUAL-PURPOSE COMMUNICATIONS SHOULD NOT BE TREATED AS DUELING PURPOSES
AUTHOR
Megan Gregory1
INTRODUCTION
The protections provided by attorney-client privilege and the work-product doctrine are a cornerstone of American legal practice. On June 1, 2022, the California Lawyers Association submitted an amicus brief, authored by Laura Buckley and Adria Price, members of your Taxation Section Executive Committee, to support a law firm petitioning the Supreme Court of the United States to reconcile a circuit split recently widened by the Ninth Circuit’s holding in In re Grand Jury2 regarding when dual-purpose communications are afforded these protections. This article will provide a background of the In re Grand Jury case, why the California Lawyers Association decided to file an amicus brief, and my prospective as a second-year law student in assisting with the brief.