Legal Opinion

United States v. Deloitte LLP

Court of Appeals for the D.C. Circuit

Decided June 29, 2010No. 09-5171PublishedCited by 163 opinions

1Opinion of the Court

Opinion for the Court filed by Chief Judge SENTELLE.

SENTELLE, Chief Judge:

The United States appeals from a district court order denying its motion to compel Dow Chemical Company’s independent auditor, Deloitte & Touche USA, LLP, 1 to produce three documents in connection with ongoing tax litigation between Dow and the government. The district court ruled that all three documents were protected from discovery under the work-product doctrine. On appeal, the government contends that one of the documents is not work product because it was prepared by Deloitte during the audit process. In…

2Cases cited28 opinions

  1. Brady v. MarylandSupreme Court of the United States · 1963
  2. Hickman v. TaylorSupreme Court of the United States · 1947
  3. Coastal States Gas Corporation v. Department of EnergyCourt of Appeals for the D.C. Circuit · 1980
  4. United States v. Arthur Young & Co.Supreme Court of the United States · 1984
  5. United States v. American Telephone & Telegraph Co.Court of Appeals for the D.C. Circuit · 1980

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3Cited by163 opinions

  1. United States v. Sanmina CorporationCourt of Appeals for the Ninth Circuit · 2020
  2. Federal Trade Commission v. Boehringer Ingelheim Pharmaceuticals, Inc.Court of Appeals for the D.C. Circuit · 2015
  3. National Ass'n of Criminal Defense Lawyers v. United States Department of Justice Executive Office ex rel. United States AttorneysCourt of Appeals for the D.C. Circuit · 2016
  4. Shapiro v. United States Department of JusticeDistrict Court, District of Columbia · 2017
  5. Republic of Ecuador v. Douglas MacKayCourt of Appeals for the Ninth Circuit · 2014

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