Commissioner v. Union Motors, Inc.

How courts have described this case

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

• holding that no nexus is required in part because Salinas left the nature of any necessary connection unanswered
• “[A] client may waive the privilege by conduct which implies a waiver of the privilege or a consent to disclosure.” (citation omitted)
• “The burden of establishing the existence of the privilege rests with the person asserting it.”
• “Absent an indication that the lawyer should act in a capacity other than that of the company’s lawyer, a corporate officer will not have a privilege.”

Source: CourtListener parenthetical corpus (CC0).