Riggs National Bank v. Zimmer
In Riggs National Bank v. Zimmer, 355 A.2d 709 (Del. Ch. 1976), the beneficiaries brought suit against the estate trustees for alleged breaches of the trust in regard to certain tax matters.
During the litigation, the beneficiaries sought production of a legal opinion secured by the trustees in connection with potential tax litigation on behalf of the trust with the Delaware Division of Revenue.
Although the court required production of the legal opinion, reasoning that the trustees were not the "real clients," it was careful to note that the legal advice "was prepared ultimately for the benefit of the beneficiaries of the trust and not for the purpose of the trustees' own defense in any litigation against themselves." Id. at 711.