U.S. v. GERTNER

No. 95-1277.

65 F.3d 963 (1995)

UNITED STATES of America, Petitioner, Appellant, v. Nancy GERTNER, Etc., et al., Respondents, Appellees. John Doe, Intervenor, Appellee.

United States Court of Appeals, First Circuit.

Decided September 13, 1995.


Attorney(s) appearing for the Case

John A. Dudeck, Jr., Attorney, Tax Division, U.S. Dep't of Justice, with whom Loretta C. Argrett, Assistant Attorney General, Gary R. Allen and Charles E. Brookhart, Attorneys, Tax Division, were on brief, for appellant.

Gerald B. Lefcourt, with whom Sheryl E. Reich, Lefcourt & Dratel, P.C., Bruce Maffeo, Bernstein & Maffeo, Thomas E. Dwyer, Jr., Jody L. Newman, and Dwyer & Collora were on joint brief, for appellees.

Judith H. Mizner, Andrew Good, Benjamin Fierro, III, and Francis S. Moran, Jr. on joint brief for Massachusetts Ass'n of Criminal Defense Lawyers, Massachusetts Bar Ass'n, and Boston Bar Ass'n, amici curiae.

Before SELYA and BOUDIN, Circuit Judges, and LISI, District Judge.


SELYA, Circuit Judge.

This controversy features an old-fashioned tug of war. Pulling in one direction is the Internal Revenue Service (IRS) which, for easily understandable reasons, is intent on learning the identity of persons who pay large legal fees in cash. Pulling in the opposite direction is a consortium consisting of two lawyers and three bar associations (appearing as amici curiae) which, for equally understandable reasons (fearing inter alia that disclosure...

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