In Re Grand Jury

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

IN RE GRAND JURY. Nos. 21-55085 21-55145

D.C. Nos. 2:20-cm-00046-UA-1 2:18-cm-01758-UA-1

ORDER AND

AMENDED OPINION

Appeal from the United States District Court for the Central District of California John Kronstadt, District Judge, Presiding

Argued and Submitted June 7, 2021 Pasadena, California

Filed September 13, 2021 Amended January 27, 2022

Before: Mary H. Murguia, Bridget S. Bade, and Kenneth K. Lee, Circuit Judges.

Order; Opinion by Judge Lee 2 IN RE GRAND JURY

SUMMARY *

Grand Jury Subpoenas

The panel affirmed the district court’s orders holding appellants, a company and a law firm, in contempt for failure to comply with grand jury subpoenas related to a criminal investigation, in a case in which the district court ruled that certain dual-purpose communications were not privileged because the “primary purpose” of the documents was to obtain tax advice, not legal advice.

Appellants argued that the district court erred in relying on the “primary purpose” test and should have instead relied on a broader “because of” test. Under the “primary purpose” test,…