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UNITED STATES v. CUTTER

Misc. Nos. 160, 161.

374 F.Supp. 1065 (1974)

UNITED STATES of America and Arthur A. Selby, Jr., Special Agent, Internal Revenue Service, Petitioners, v. John H. CUTTER, III, Respondent. UNITED STATES of America and Arthur A. Selby, Jr., Special Agent, Internal Revenue Service, Petitioners, v. J. Marshall HAYWOOD, Respondent.

United States District Court, W. D. North Carolina, Charlotte Division.

March 11, 1974.

Attorney(s) appearing for the Case

John H. Cutter, III, pro se.

J. Marshall Haywood, pro se; George S. Daly, Jr., Charlotte, N. C., for Haywood.

Keith S. Snyder, U. S. Atty., and Michael Scofield, Asst. U. S. Atty., Charlotte, N. C., for petitioners.

ORDER

McMILLAN, District Judge.

The question before the court is whether to enforce summoneses which have been issued by the Internal Revenue Service against John H. Cutter, III, attorney for Paul and Jeannette Grier, taxpayers, and J. Marshall Haywood, attorney for Ralph Alexander, taxpayer. Respondents Cutter and Haywood resist the subpoenas, claiming on behalf of their clients that they are protected by the attorney-client privilege and by the Fifth Amendment...

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