Legal Opinion

United States v. Gertner

District Court, D. Massachusetts

Decided January 13, 1995No. Civ. 94-11667PublishedCited by 16 opinions

1Opinion of the Court

ORDER AND MEMORANDUM OF DECISION

BRODY, District Judge.

This case presents an issue of first impression in this Circuit, namely, whether the Internal Revenue Service may require an attorney to disclose the identity of a client from whom the attorney received more than $10,000 in cash without violating the Ghent’s constitutional rights, the attorney-client privilege, or the attorney’s ethical duty to keep client secrets confidential. The Court concludes that, under the special circumstances presented in this case, the information demanded by the IRS is privileged and need not be disclosed.

J.…

2Cases cited13 opinions

  1. United States v. PowellSupreme Court of the United States · 1964
  2. United States v. Robert W. Ritchie, Personally and in His Capacity as a Partner/officer of Ritchie, Fels & Dillard, P.C.Court of Appeals for the Sixth Circuit · 1994
  3. Harmon v. BruckerSupreme Court of the United States · 1958
  4. United States v. BiscegliaSupreme Court of the United States · 1975
  5. Baird v. KoernerCourt of Appeals for the Ninth Circuit · 1960

8 more not listed; retrieve them via the Exa API.

3Cited by16 opinions

  1. United States v. Nancy Gertner, Etc., John Doe, IntervenorCourt of Appeals for the First Circuit · 1995
  2. Gerald B. Lefcourt, P.C. v. United StatesCourt of Appeals for the Second Circuit · 1997
  3. Sheldon Whitehouse, in His Official Capacity as United States Attorney for the District of Rhode Island v. United States District Court for the District of Rhode Island, Sheldon Whitehouse, in His Official Capacity as United States Attorney for the District of Rhode Island v. Supreme Court of Rhode Island, Acting Chief Justice Joseph R. Weisberger, Florence K. Murray, Donald F. Shea, Victoria Lederberg and David D. Curtain, as Acting Chief Disciplinary Counsel, Sheldon Whitehouse, in His Official Capacity as United States Attorney for the District of Rhode Island v. United States District Court for the District of Rhode IslandCourt of Appeals for the First Circuit · 1995
  4. United States v. SindelCourt of Appeals for the Eighth Circuit · 1995
  5. United States v. BlackmanCourt of Appeals for the Ninth Circuit · 1995

11 more not listed; retrieve them via the Exa API.

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