Charles K. Chapman v. Norman Goodman, Special Agent of the Bureau of Internal Revenue

CHAMBERS, Circuit Judge.

Norman Goodman, special agent of the Bureau of Internal Revenue, wants to conduct an examination of voluminous files and papers in the possession of Charles K. Chapman, a Long Beach attorney. He also desires that the attorney answer questions concerning the papers and certain transactions. All this is incident to an investigation of income tax liability of one Thomas A. Gregory, president of the Long Beach Federal Savings & Loan Association, who is a client of Chapman’s.

Essentially, this case began on October 20, 1952, when Goodman (now appellee) issued an…