Kevin Kenworthy discusses the decision by the U.S. Court of Appeals for the First Circuit to vacate its ruling in United States v. Textron Inc. and schedule an en banc hearing. “The dissenting judge all but invited the full court to consider the work product issues in Textron, contending that the majority's decision conflicted with a prior First Circuit case (Maine v. United States Dep't of the Interior),” wrote Kenworthy. “In that case, the court had held that documents prepared in the ordinary course of business or that would have been prepared in essentially the same form irrespective of the threat of litigation were not protected. The dissent believed that under this standard Textron's tax-accrual work papers are not protected under the work product doctrine.”