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UNITED STATES v. UPJOHN CO.

No. 78-1277.

600 F.2d 1223 (1979)

UNITED STATES of America and David E. Nowak, IRS, Petitioners-Appellees, v. The UPJOHN COMPANY and Gerard Thomas in his official capacity, Respondents-Appellants.

United States Court of Appeals, Sixth Circuit.

Decided June 28, 1979.

Attorney(s) appearing for the Case

Wallson G. Knack (Upjohn), Warner, Norcross & Judd, Grand Rapids, Mich., Charles A. McNelis (Upjohn), Welch & Morgan, Washington, D. C., for respondents-appellants.

James S. Brady, U. S. Atty., Grand Rapids, Mich., M. Carr Ferguson, Jerome Fink, Asst. Atty. Gen., Gilbert E. Andrews, Crombie J. D. Garrett, R. Bruce Johnson, Tax Div., Dept. of Justice, Washington, D. C., for petitioners-appellees.

Before CELEBREZZE, KEITH and MERRITT, Circuit Judges.

MERRITT, Circuit Judge.

The principal question on appeal is whether this Circuit should adopt the "control group" or the broader "subject matter" test as the standard for measuring the scope of the attorney-client privilege in the corporate context. Appellants, Upjohn Company and its in-house General Counsel, appeal from the District Court's order enforcing under 26 U.S.C. §§ 7402(b), 7604(a) (1976) an IRS summons for documents. The General Counsel refused...

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