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UNITED STATES v. FISHER

No. 72-2001.

500 F.2d 683 (1974)

UNITED STATES of America and Alan M. Feldman, Special Agent, Internal Revenue Service, Appellant, v. Solomon FISHER, Appellant, Morris Goldsmith and Sally Goldsmith, Intervening Party Defendants.

United States Court of Appeals, Third Circuit.

Reargued en banc April 10, 1974.

Decided June 7, 1974.

Attorney(s) appearing for the Case

Solomon Fisher, Richard L. Bazelon, Dilworth, Paxson, Kalish, Levy & Coleman, Philadelphia, Pa., for appellants.

Scott P. Crampton, Asst. Atty. Gen., Gary R. Allen, Meyer Rothwacks, Tax Div., Dept. of Justice, Washington, D. C., Robert E. J. Curran, U. S. Atty., Philadelphia, Pa., for appellees.

Before SEITZ, Chief Judge, and VAN DUSEN, ALDISERT, GIBBONS, ROSENN, HUNTER, WEIS and GARTH, Circuit Judges.

OPINION OF THE COURT

ALDISERT, Circuit Judge.

Couch v. United States, 409 U.S. 322, 93 S.Ct. 611, 34 L.Ed.2d 548 (1973), held that where a taxpayer had effectively surrendered possession of her business records to her accountant and the accountant was served with an Internal Revenue Service summons, the taxpayer could not successfully assert the Fifth Amendment privilege against compelled...

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