United States of America v. Carl Cohen
Court of Appeals for the Ninth Circuit
1Opinion of the Court
BROWNING, Circuit Judge:
Samuel Berke, an accountant with offices in Beverly Hills, California, performed accounting and general business services for Carl Cohen of Las Vegas, Nevada. On July 8, 1964, Berke had in his possession work papers which he had compiled from data supplied orally and in writing by Cohen, as well as copies of correspondence between the two men and other documents pertaining to these services. On that day, July 8, 1964, Special Agents C. L. Beason and J. R. Chamberlain of the Internal Revenue Service called on Cohen in Las Vegas and asked to see Cohen’s records…
2Cases cited27 opinions
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- Gilbert v. CaliforniaSupreme Court of the United States · 1967
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- Louis Stuart, Vivian Stuart and Rechel Stuart v. United States of America and Alson E. Lancaster, Special Agent, Etc.Court of Appeals for the Fifth Circuit · 1969
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