Government and public statistics
United States v. Kovel, 296 F.2d 918 (2d Cir. 1961)
United States Court of Appeals for the Second Circuit, Federal Reporter, Second Series, 1961
Read the originalRead on October 17, 2026
- What it is
- The Second Circuit decision that extended the attorney-client privilege to an accountant whom a law firm used to help it advise a client. The court said the accountant's presence can be necessary, or at least highly useful, to the consultation.
- How much weight it carries
- Primary court opinion, full text as published in the Federal Reporter. It concerns an accountant, so applying it to a dictation vendor is an analogy, not a holding about speech software.
Facts taken from this source
- In United States v. Kovel, the Second Circuit said an accountant's presence does not destroy the privilege where it is necessary, or at least highly useful, to the consultation between client and lawyer.
“the presence of the accountant is necessary, or at least highly useful, for the effective consultation between the client and the lawyer which the privilege is designed to permit” (Opinion, privilege discussion)