Edward E. Colton and Lillian Kaltman v. United States of America, United States of America v. Edward E. Colton

LUMBARD, Chief Judge.

These appeals raise questions concerning the propriety of a virtually complete-refusal by tax counsel, primarily on the-ground of the attorney-client privilege, to-answer questions and produce files at an examination conducted by special agents of the Internal Revenue Service concerning the tax liability of a client. We hold' that it was proper to require counsel to-answer questions concerning the years-during which they performed legal services and the general nature of the services. We also affirm the order requiring counsel to produce certain documents or files and to…