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UNITED STATES v. HANKINS

No. 79-1015.

624 F.2d 649 (1980)

UNITED STATES of America and Samuel James Baker, Special Agent, Internal Revenue Service, Plaintiffs-Appellees, v. A. Burton HANKINS, Defendant, Hugh C. Montgomery, Jr., Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

August 21, 1980.

Attorney(s) appearing for the Case

Charles L. Brocato, Jackson, Miss., for defendant-appellant.

James B. Persons, Biloxi, Miss., amicus curiae, for Mississippi State Bar.

Terry Philip Segal, Boston, Mass., amicus curiae, for American Bar Association's Section on Taxation's Committee, etc.

Byrne A. Bowman, Oklahoma City, Okl., amicus curiae.

H. M. Ray, U. S. Atty., Thomas W. Dawson, Asst. U. S. Atty., Oxford, Miss., William A. Whitledge, Charles E. Brookhart, M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., for plaintiffs-appellees.

Before TUTTLE, RANDALL and TATE, Circuit Judges.

TUTTLE, Circuit Judge:

This is an appeal by Hugh C. Montgomery, Jr., attorney for A. Burton Hankins, from a judgment holding Montgomery guilty of criminal and civil contempt resulting from his conduct as counsel for Hankins. To the usual complications inherent in dealing with the subject of each separate type of contempt judgment, this case is made more complicated from the fact that the single judgment entered by the trial court found Montgomery guilty of both kinds...

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