Legal Opinion
Cavallaro v. United States
Court of Appeals for the First Circuit
Decided April 1, 2002No. 01-2237PublishedCited by 108 opinions
1Opinion of the Court
LYNCH, Circuit Judge.
This case raises important questions about the scope of the attorney-client privilege. William and Patricia Cavallaro (“Cavallaros”) owned Knight Tool Co., Inc., founded in 1976. Their adult sons owned Camelot Systems, Inc., created in 1987. The Cavallaros and their sons merged their respective corporations in 1995 and, on July 1, 1996, the merged entity sold for approximately $97 million. Subsequently, the Internal Revenue Service began an investigation into the Caval-laros’ correct estate and gift tax (“transfer tax”) liabilities. The IRS suspected that the parties…
2Cases cited19 opinions
- Upjohn Co. v. United StatesSupreme Court of the United States · 1981
- Couch v. United StatesSupreme Court of the United States · 1973
- United States v. Louis KovelCourt of Appeals for the Second Circuit · 1961
- United States v. Arthur Young & Co.Supreme Court of the United States · 1984
- United States of America and Revenue Agents Clarence H. Isabel and John S. Reid of the Internal Revenue Service v. The El Paso CompanyCourt of Appeals for the Fifth Circuit · 1982
14 more not listed; retrieve them via the Exa API.
3Cited by108 opinions
- Vicor Corp. v. Vigilant InsuranceCourt of Appeals for the First Circuit · 2012
- Equal Employment Opportunity Commission v. BDO USA, L.L.P.Court of Appeals for the Fifth Circuit · 2017
- DePuy Spine, Inc. v. Medtronic Sofamor Danek, Inc.Court of Appeals for the Federal Circuit · 2009
- XYZ Corp. v. United StatesCourt of Appeals for the First Circuit · 2003
- Lluberes v. UNCOMMON PRODUCTIONS, LLCCourt of Appeals for the First Circuit · 2011
103 more not listed; retrieve them via the Exa API.