Crop Associates-1986, Frederick H. Behrens, Tax Matters Partner - Page 28




                                       - 28 -                                         
          the partnership.  Mr. Frame testified that he had no written                
          agreement with the partnership to perform legal services but only           
          an oral agreement to “perform whatever legal services might be              
          required” (which oral agreement he had with all of the AMCOR-               
          sponsored partnerships).  He misidentified “AMCOR or an AMCOR               
          affiliate” as the general partner of the partnership with whom he           
          made that oral agreement.  He could not recall any services that            
          he had performed for the partnership or whether he billed it for            
          any services.  Besides failing to prove the privileged or                   
          otherwise protected nature of the three conversations, petitioner           
          has failed to prove the communication of any privileged                     
          information from the partnership to Mr. Frame or that, with                 
          respect to the partnership, Mr. Frame ever produced any material            
          subject to the work product doctrine.                                       
               Petitioner also complains with respect to one or more                  
          conversations on or about March 27, 1989, involving Mr. Hochman             
          (a criminal defense attorney retained by Mr. Frame), Mr. Frame              
          and Mr. Davies that were monitored or recorded by Mr. Davies.               
          Those conversations were monitored and recorded without the                 
          permission or authorization of Mr. Goolkasian.  Petitioner has              
          failed to prove that the partnership enjoyed any privilege or               
          other protected status with respect to those conversations.  In             
          any event, Mr. Goolkasian informed Mr. Hochman of Mr. Davies’               








Page:  Previous  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  Next

Last modified: May 25, 2011