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UNITED STATES v. CORTESE

No. 76-1474.

540 F.2d 640 (1976)

UNITED STATES of America and Joseph A. Dollard, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. Americo V. CORTESE, Prothonotary Court of Common Pleas, Philadelphia County, Pennsylvania, Respondent-Appellant.

United States Court of Appeals, Third Circuit.

Decided August 10, 1976.

Attorney(s) appearing for the Case

Scott P. Crampton, Gilbert E. Andrews, Carleton D. Powell, Daniel F. Ross, Washington, D. C., Robert E. J. Curran, U. S. Atty., Philadelphia, Pa., for appellees.

Jonathan Vipond, III, Michael L. Seabolt, Philadelphia, Pa., for appellant.

Before SEITZ, Chief Judge, and ADAMS and HUNTER, Circuit Judges.

JAMES HUNTER, III, Circuit Judge:

We must decide whether contingent fee agreements filed with the Prothonotary of the Court of Common Pleas under Rule 202 of that court ("Local Rule 202") are privileged as a matter of federal common law from compulsory production to the Internal Revenue Service ("IRS") under a summons issued pursuant to 26 U.S.C. § 7602.1 On the basis of our decision also filed this day, in In re Grand Jury Impaneled...

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