The Massachusetts Judicial Branch

Supreme Judicial Court

Amicus Announcement

SJC-10209


THE SUPREME JUDICIAL COURT IS SOLICITING AMICUS BRIEFS OR MEMORANDA FROM INTERESTED PARTIES IN THE FOLLOWING MATTER PENDING BEFORE THE COURT

ARGUMENT IS SCHEDULED FOR OCTOBER 2008.


SJC-10209

Commissioner of Revenue v. Comcast Corporation and Continental Teleport, Inc., a/k/a Continental Holding Company

In this action by the Commissioner of Revenue, to enforce compliance with an administrative summons issued in the Department of Revenue's investigation into whether Comcast Corporation had fulfilled Massachusetts corporate excise tax requirements, the issues presented are: whether memoranda prepared by an accounting firm for Comcast's in-house counsel are within the attorney -client privilege; whether the limited work product doctrine relative to criminal discovery is applicable; whether the memoranda were prepared in anticipation of litigation; whether the Superior Court judge should have ordered production of the memoranda, even if work product, on the ground that the documents were relevant to the investigation and the information was not obtainable elsewhere.

Interested parties may file their briefs in the Office of the Clerk for the Commonwealth, John Adams Courthouse, Suite 1-400, Pemberton Square, Boston MA 02108-1724 (Telephone 617-557-1020). Parties filing amicus briefs are expected to comply with the requirements of Rules 17, 19 and 20 of Mass. Rules of Appellate Procedure. Amicus briefs, to assist the court, should focus on the ramifications of a decision and not solely on the interests of the parties filing such briefs.

  Susan Mellen, Clerk

June 23, 2008