Saba Partnership, Brunswick Corporation, Tax Matters Partnership - Page 126




                                       - 92 -                                         
              thoughts, heretofore inviolate, would not be his own.                   
              Inefficiency, unfairness and sharp practices would                      
              inevitably develop in the giving of legal advice and in the             
              preparation of cases for trial.  The effect on the legal                
              profession would be demoralizing.  And the interests of the             
              clients and the cause of justice would be poorly served.                
         The attorney work-product doctrine generally protects materials              
         prepared in anticipation of litigation.  See In re Sealed Case,              
         146 F.3d 881, 885-887 (D.C. Cir. 1998); Branerton Corp. v.                   
         Commissioner, supra at 198; P.T. & L. Constr. Co. v.                         
         Commissioner, supra at 408.                                                  
              Where an attorney has prepared a document in anticipation of            
         litigation, the document will be protected from discovery only to            
         the extent that it contains opinions, judgments, and thought                 
         processes of counsel as opposed to purely factual materials.  See            
         In re Sealed Case, supra at 888.  We recognize that the Zelisko              
         memorandum may have been prepared in part in anticipation of                 
         litigation.  In this regard, we permitted Brunswick to redact                
         portions of the document deemed to be privileged.  However, the              
         portion of the Zelisko memorandum that we ordered to be disclosed            
         does not qualify for protection from disclosure under the                    
         attorney work-product doctrine inasmuch as it consists of a                  
         factual account of a meeting between Zelisko and representatives             
         of Merrill Lynch and is bereft of material that could be                     
         characterized as Zelisko’s legal opinion or judgment.                        









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