Lawyers, Truth, and Honesty in Representing Clients by Peter J. Henning, Wayne State University Law School, Notre Dame Journal of Law, Ethics and Public Policy, Forthcoming:

Abstract:
To say that the rules governing lawyers do - or should - reflect a commitment to truth is a worthy goal, but it misapprehends how the professional standards should be applied. Many accuse lawyers of being liars with little devotion to the truth, while the law imposes on them a fiduciary obligation to put their clients' interests ahead of their own. References to "truth" tend to obfuscate rather then clarify the role of the lawyer. The core of the lawyer-client relationship is trust, protected by the attorney-client privilege that prevents an attorney from being compelled - with limited exceptions - to reveal what a client communicated in the course of the representation. That privilege, of course, frustrates the search for the truth because the lawyer ordinarily may not reveal what has been learned during the representation of the client, even after the client's death. Dedication to the truth cannot be the lawyer's paramount goal when every attorney is equally compelled to keep the truth hidden, at least if it is in the client's interest and there is no basis to avoid the protection afforded client communications.

Finding the truth is the object of the judicial system, but it is not the governing principle for the lawyer. Instead, the focus for the lawyer should be honesty in dealing with clients, opponents, and the system. The principle of honesty governs the attorney in all forms of representation, not just when he is acting on behalf of a client in the course of an adjudication. While truth and honesty are certainly related, they are not identical. In this article, I use honesty to cover assertions - both verbal and non-verbal - by the attorney on behalf of a client, such as expressions of fact, legal argument, or a negotiating position. While truth is focused more on determining the existence of an historical fact, honesty focuses on the accuracy and authenticity of the lawyer's current assertions on behalf of the client. An attorney's honesty will assist a tribunal in ascertaining the truth, yet that is not the core function of the lawyer acting on behalf of a client. Whenever a lawyer communicates, whether it is to the court, to an opposing party or attorney, or even to a client, that communication must be honest.

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(Via White Collar Crime Prof Blog)

I've been too busy doing transcriptions to get more than half-way through this paper yet, but it provides some interesting context for ¶ 153:

153. In 2002, Caldera International changed its name to The Sco Group, Inc. For the court's reference, Caldera International, The SCO Group, Inc., and Plaintiff refer to the same company. Ex. 269 ¶ 7.

(p.48 / p.3 in part 2 PDF; emphasis added)

Note http://www.sco.com/scoip/lawsuits/ibm/complaint3.06.03.html:

Plaintiff, Caldera Systems, Inc., a Delaware corporation doing business as The SCO Group ("SCO"), complains of Defendant International Business Machines Corporation ("IBM") and alleges [...]

(emphasis added)