UNITED STATES v. GOODMAN

No. 8135.

289 F.2d 256 (1961)

UNITED STATES of America and O. Gordon Delk, Acting Commissioner of Internal Revenue, Appellees, v. Richard GOODMAN, also known as Dick Goodman, Appellant.

United States Court of Appeals Fourth Circuit.

Decided March 30, 1961.


Attorney(s) appearing for the Case

Kenneth Carroad, New York City (Harry Spilka, Norfolk, Va., Theodore Propp, New York City, and Edwin L. Wolf, Garden City, N. Y., on the brief), for appellant.

Norman H. Wolfe, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks and Burt J. Abrams, Attys., Dept. of Justice, Washington, D. C., and Joseph S. Bambacus, U. S. Atty., Richmond, Va., on the brief), for appellees.

Before SOBELOFF, Chief Judge, BOREMAN, Circuit Judge, and STANLEY, District Judge.


BOREMAN, Circuit Judge.

Having been ordered by the United States District Court for the Eastern District of Virginia to answer certain questions propounded to him in a Tax Court proceeding, Richard Goodman prosecutes this appeal, asserting that the court erred in denying his claim of privilege under the Fifth Amendment to the Constitution of the United States.

For several years before 1950, Goodman was employed by Associated Barr Stores, Inc., the latter being...

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