26.17 - 1. Corporate Privilege Tests

• Jurisdiction: New York

1. Corporate Privilege Tests

The first test is the control group test which limits the privilege to senior management. The control group test operates on the theory that while the corporation is an “inanimate entity,” senior management “guiding and integrating the several operations” possess an analogous identity to the corporation. Any privilege is limited to these senior managers.³⁷⁶⁸

The second test is a subject matter test. “Under the subject matter test, all employees of the corporation were...