Arthur Andersen & Co. v. Internal Revenue Service

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• warning that the deliberative-process privilege covers only those drafts that actually reflect the give-and-take of the agency process
• warning that the deliberative-process privilege covers only those drafts that actually reflect the give-and-take of the agency process
• evaluating whether a draft IRS revenue ruling qualified for protection under Exemption 5 and concluding that such information \barely\ satisfied the defendant's obligation to explain the \function and significance\ of the document
• evaluating whether a draft IRS revenue ruling qualified for protection under Exemption 5 and concluding that such information “barely” satisfied the defendant’s obligation to explain the “function and significance” of the document
• “Even if a document is a 23 ‘draft of what will become a final document,’ the court must also ascertain ‘whether the document is deliberative in nature.’”
• “Even if a document is a ‘draft of what will become a final document,’ the court must also ascertain ‘whether the document is deliberative in nature.’” (quoting Coastal States Gas Corp., 617 F.2d at 866)

Source: CourtListener parenthetical corpus (CC0).