UNITED STATES v. HODGE AND ZWEIG

No. 74-3374.

548 F.2d 1347 (1977)

UNITED STATES of America, and Richard Christopher, Special Agent, Plaintiffs-Appellees, v. HODGE AND ZWEIG, a partnership, Richard A. Hodge, a partner, and Robert M. Zweig, a partner, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

February 16, 1977.


Attorney(s) appearing for the Case

Halinan, Blum, Grode, argued, San Francisco, Cal., for defendants-appellants.

Gary K. Shelton, Asst. U. S. Atty., San Francisco, Cal., Charles E. Brookhart, argued, App. Section, Tax Div., Dept. of Justice, Washington, D. C., for plaintiffs-appellees.

Before BROWNING, Chief Judge, and SMITH and KENNEDY, Circuit Judges.


OPINION

KENNEDY, Circuit Judge:

The principal issues on this appeal are whether information demanded by an Internal Revenue Service subpoena is protected by the attorney-client privilege, by the fifth amendment privilege against self-incrimination, or by the rule which prohibits issuance of an IRS summons for an improper purpose.

Messrs. Richard A. Hodge and Robert M. Zweig, appellants here, are both members of the State Bar of California and are...

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