Delaney, Migdail & Young, Chartered 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.

• recognizing that Exemption 5 includes documents prepared in anticipation of litigation even where no specific claim is contemplated
• concluding that the work-product privilege applied where the attorney “advise[d] the agency of the types of legal challenges likely to be mounted against a proposed program, potential defenses available to the agency, and the likely outcome”
• finding that privilege applied to memorandum discussing possible legal challenges to IRS’s proposed statistical sampling program even though no litigation was pending and pro gram had yet to be implemented
• holding government may provide materials in any form so long as Court can assess claim of privilege
• rejecting a “blanket rule” that work product privilege applies only to specific claims and litigation
• referring to an index describing withheld material and the justification for withholding as a “Vaughn Index”

Source: CourtListener parenthetical corpus (CC0).