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We conclude that respondent has not waived the work product
doctrine privilege with respect to the Hyman memorandum. We do
not understand petitioners to contend that respondent waived the
privilege with respect to the Welhaf memorandum, except as a
derivative of their contention as to the Hyman memorandum. We
hold that the privilege has not been waived as to either
memorandum.
6. Conclusion
The unredacted memoranda are privileged from disclosure
under the work product doctrine privilege. Neither memorandum
includes material such that the need to discover the work product
is compelling. Finally, respondent has not waived the protection
of the work product doctrine privilege.
An appropriate order will
be issued denying petitioners’
request to discover the unredacted
memoranda.10
10 We note that the parties have stipulated the text of the
redacted Hyman memorandum as a joint exhibit relating to
petitioners’ secs. 7430 and 6673 motions. We have concluded that
respondent’s references to the two memoranda in materials filed
with the Court up to now do not constitute a use leading to
waiver of the work product doctrine privilege.
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