California, United States of America
The following excerpt is from Lasky, Haas, Cohler & Munter v. Superior Court, 172 Cal.App.3d 264, 218 Cal.Rptr. 205 (Cal. App. 1985):
The privilege recognizes what is termed an "absolute" privilege as to writings containing the attorney's impressions, opinions, legal research and theories and recognizes a "qualified" privilege as to all written materials and oral information not reflecting the attorney's legal thoughts. (Fellows v. Superior Court (1980) 108 Cal.App.3d 55, 68, 166 Cal.Rptr. 274.)
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