Sterling Trading Opportunities, L.L.C., Sentinel Advisors, L.L.C., Tax Matters Partner - Page 7




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          a substantial need for the information in the documents to prove            
          that purpose.  The L.L.C. memorandum recognizes that substantial            
          need is one of the elements that a party must show to overcome              
          the work product privilege.  Apart from arguing the availability            
          of substantially equivalent information from other sources, the             
          L.L.C. memorandum does not argue that respondent lacks a                    
          substantial need for the information in the documents.  Putting             
          aside other sources, we think that respondent has shown a                   
          substantial need for the information in the documents, and we so            
          find.                                                                       
               As to the availability to respondent of substantial                    
          equivalents to the documents, we think that respondent’s efforts            
          to obtain information about the two meetings from Messrs. Hananel           
          and Robinson show the futility of relying on memory to describe             
          the particulars, indeed, even the occurrence, of two relatively             
          brief meetings that occurred more than 8 years ago.  Petitioner             
          and the L.L.C. do not suggest that, other than the memories of              
          the participants, there is any substantial equivalent to the                
          documents from which the happenings at the two meetings can be              
          established.  We agree with respondent that there is no other way           
          for him to obtain the information contained in the documents                
          other than to examine them.                                                 
               Respondent has made an adequate showing to overcome the                
          privilege resulting from the work product doctrine, as claimed by           
          petitioner and the L.L.C.                                                   







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