Thomas E. Johnston and Thomas E. Johnston, Successor in Interest to Shirley L. Johnston, Deceased, et al. - Page 15




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          test of Hearn v. Rhay, 68 F.R.D. 574, 581 (E.D. Wash. 1975); and            
          a purportedly more restrictive test where waiver is effected only           
          if a litigant directly injects an attorney’s advice into issue,             
          see Rhone-Poulenc Rorer, Inc. v. Home Indem. Co., supra at 863-             
          864.                                                                        
               On the facts of the instant cases, it would appear that the            
          same result would obtain under any of the foregoing approaches.             
          We observe, however, that the approach of Hearn v. Rhay, supra,             
          has been both discussed with approval by the United States                  
          District Court for the District of Columbia, whose rules of                 
          evidence are applicable under section 7453, see United States v.            
          Exxon Corp., 94 F.R.D. 246, 248-249 (D.D.C. 1981), and explicitly           
          adopted by the Court of Appeals for the Ninth Circuit, the venue            
          for appeal in these cases, see United States v. Amlani, 169 F.3d            
          1189, 1195 (9th Cir. 1999).  This Court, too, has previously                
          quoted Hearn v. Rhay, supra, with positive implication.  Karme v.           
          Commissioner, supra at 1184.                                                
               Hearn v. Rhay, supra at 581, sets forth the following three            
          factors which must be extant for a finding of implied waiver:               
               (1) assertion of the privilege was a result of some                    
               affirmative act, such as filing suit, by the asserting                 
               party; (2) through this affirmative act, the asserting                 
               party put the protected information at issue by making                 
               it relevant to the case; and (3) application of the                    
               privilege would have denied the opposing party access                  
               to information vital to his defense. * * *                             








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