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Massachusetts High Court Approves of Apportionment of Sales Tax on Software Through General Abatement Process | Pillsbury - SeeSalt Blog
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Massachusetts High Court Finds Statutory Right to Apportionment of Sales Tax for Software Used in Multiple States | Blank Rome LLP
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One widespread misperception about attorney-client privilege and work product doctrine assertions is that the Federal Rules require a privilege log. As one court bluntly put it, no where in Fed. R. Civ. Pro. 26(b)(5) is it mandated that a document-by-document privilege log is required, if a party seeks to withhold documents based on privilege or work product.
Durkin v. Shields (In re Imperial Corp. of America), 174 F.R.D. 475, 477 (S.D. Cal. 1997). That Federal Rule’s Advisory Notes themselves acknowledged that a detailed privilege log may be unduly burdensome when voluminous documents are claimed to be privileged or protected, particularly if the items can be described by categories. Fed. R. Civ. P. 26 advisory committee s note to 1993 amendments.
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