These summaries were prepared by McGuireWoods LLP lawyer Thomas E. Spahn. They are based on the letter opinions issued by the Virginia State Bar. Any editorial comments reflect Mr. Spahn's current personal views, and not the opinions of the Virginia State Bar, McGuireWoods or its clients. 
 
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31-Protecting and Disclosing Confidences and Secrets

A lawyer should advise a client to report a tax refund to the trustee in bankruptcy.

Copyright 2000, Thomas E. Spahn