COLTON v. UNITED STATES

Nos. 316-317, Dockets 26939, 27374.

306 F.2d 633 (1962)

Edward E. COLTON and Lillian Kaltman, Petitioners-Appellants, v. UNITED STATES of America, Respondent-Appellee. UNITED STATES of America, Petitioner-Appellee, v. Edward E. COLTON, Respondent-Appellant.

United States Court of Appeals Second Circuit.

Decided July 30, 1962.


Attorney(s) appearing for the Case

Jules Ritholz, New York City (Boris Kostelanetz, George G. Gallantz, Edward J. Daus and Corcoran, Kostelanetz, Gladstone & Lowell, New York City, on the brief), for appellants.

Morton L. Ginsberg, Asst. U. S. Atty., Southern District of New York, New York City (Robert M. Morgenthau, U. S. Atty., and Arthur S. Olick and Victor Temkin, Asst. U. S. Attys., on the brief), for appellee.

Before LUMBARD, Chief Judge, and SWAN and KAUFMAN, Circuit Judges.


LUMBARD, Chief Judge.

These appeals raise questions concerning the propriety of a virtually complete refusal by tax counsel, primarily on the ground of the attorney-client privilege, to answer questions and produce files at an examination conducted by special agents of the Internal Revenue Service concerning the tax liability of a client. We hold that it was proper to require counsel to answer questions concerning the years during which they performed legal services...

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