In Re Grand Jury Subpoena

At issue here is whether an individual involved in a Massachusetts “nominee trust” can assert the Fifth Amendment privilege against self-incrimination in order to resist a grand jury subpoena seeking trust records. The district court held that no privilege was available because the trust was a “collective entity.” We agree and therefore affirm the order of contempt.

I

In December 1986, appellant John Doe, along with his brother, created a nominee trust (the “Roe trust”) for the purpose of conducting real estate transactions. Doe and his brother designated themselves as the sole beneficiaries…