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QUAAK v. KLYNVELD PEAT MARWICK GOERDELER

No. 03-2704.

361 F.3d 11 (2004)

Hans A. QUAAK et al., Plaintiffs, Appellees, v. KLYNVELD PEAT MARWICK GOERDELER BEDRIJFSREVISOREN, Defendant, Appellant.

United States Court of Appeals, First Circuit.

Decided March 8, 2004.

Attorney(s) appearing for the Case

Ira M. Feinberg, with whom George A. Salter, John A. Redmon, Nicholas W.C. Corson, Hogan & Hartson LLP, Michael J. Stone, and Posternak Blankstein & Lund LLP were on brief, for appellant.

Glen DeValerio, with whom Jeffrey C. Block, Berman DeValerio Pease Tabacco Burt & Pucillo, Steven E. Cauley, Curtis L. Bowman, Cauley Geller Bowman Coates & Rudman, LLP, Lee S. Shalov, James Bonner, Patrick L. Rocco, Shalov Stone & Bonner LLP, Gregory P. Joseph, Gregory P. Joseph Law Offices LLC, Steven Singer, Erik Sandstedt, Bernstein Litowitz Berger & Grossmann LLP, Jack R. Pirozzolo Professional Corporation, Willcox, Pirozzolo & McCarthy, Terrence K. Ankner, Partridge Ankner & Horstmann LLP, Karen C. Dyer, and Boies Schiller & Flexner were on brief, for appellees.

Before SELYA and LIPEZ, Circuit Judges, and DICLERICO, District Judge.

SELYA, Circuit Judge.

It is widely thought that "[n]o aspect of the extension of the American legal system beyond the territorial frontier of the United States has given rise to so much friction as the requests for documents in investigation and litigation in the United States." Restatement (Third) of Foreign Relations Law of the United States § 442, reporters' note 1 (1987). As the imperatives of transnational business shrink the size of the globe, the task...

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