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UNITED STATES v. NELSON

No. 74-1784.

511 F.2d 1132 (1975)

UNITED STATES of America and Donald C. Taylor, Special Agent, Internal Revenue Service, Appellants, v. William L. NELSON, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided February 10, 1975.

Attorney(s) appearing for the Case

Daniel F. Ross, Atty., Tax Div., U. S. Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews and Crombie J. D. Garrett, Attys., Tax Div., U. S. Dept. of Justice, and Norwood C. Tilley, Jr., U. S. Atty., on brief), for appellants.

Norwood Robinson, Winston-Salem, N. C. (Hudson, Petree, Stockton, Stockton & Robinson, Winston-Salem, N. C., on brief), for appellee.

Before BRYAN, Senior Circuit Judge, and WINTER and FIELD, Circuit Judges.

PER CURIAM:

The existence of an attorney-client privilege vel non in this income tax matter is the gravamen of this appeal.

Special Agent Donald Taylor of the Internal Revenue Service on September 24, 1973 summoned appellee William Nelson, an attorney, pursuant to 26 U.S.C. § 7602, to give testimony and produce documents relating to all financial transactions of Madge Lee Belk Roberts, Nelson's client. He declined to appear and relinquish the papers...

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