§2025
2 cases·2 cited
Statute Text — 26 U.S.C. §2025
Statute text not available for this section.
2 Citing Cases
ake a showing beyond the substantial need/undue hardship test required under Rule 26(b) (3) for non-opinion work product. Upiohn Co. v. United States, 449 U.S. 383, 401-02, 101 S.Ct. 677, 688-89, 66 L.Ed.2d 584 (1981). 7 See Wright, Miller & Marcus, sec. 2025, nn. 3, 4, and 5. - 14 - The Supreme Court, however, has so far declined to - decide whether opinion work product is absolutely protected from discovery._ Id. at 401, 101 S.Ct. at 688. We agree with the several courts and commentators that