UNITED STATES v. COTE

Nos. 71-1202 to 71-1204.

456 F.2d 142 (1972)

UNITED STATES of America and Howard W. George, Special Agent, Internal Revenue Service, Appellees, v. Donald E. COTE et al., Appellants.

United States Court of Appeals, Eighth Circuit.

February 29, 1972.


Attorney(s) appearing for the Case

John C. Johanneson, St. Paul, Minn., for appellants.

Carleton D. Powell, Atty., Tax. Div., Dept. of Justice, Washington, D. C., for appellees.

Before MATTHES, Chief Judge, LAY, Circuit Judge, and HUNTER, District Judge.


LAY, Circuit Judge.

The issue on appeal concerns the enforcement of summonses issued under 26 U.S.C. § 7602 to Donald Cote, a certified public accountant, and Thomas Murphy, a lawyer. The taxpayers, John C. and Evelyn Erickson, were allowed to intervene. Both Murphy and Cote refused to produce any workpapers used in preparing taxpayers' original and amended returns for the years 1966, 1967 and 1968. The sole issue is whether the attorney-client privilege prevents...

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