In re Grand Jury, 23 F.4th 1088 (U.S. 9th Cir. 2022)
In the 9th Circuit, courts apply the "primary purpose" test to determine whether an attorney-client communication for the dual purpose of tax or business advice and legal advice is attorney-client privileged. This decision affirms the district court's use of that test rather than the "because of" test used for work product protection (from the totality of the circumstances was the… Read More