Legal Opinion
United States of America and Gerald T. Culver v. Robert I. White
Court of Appeals for the Fifth Circuit
Decided July 10, 1973No. 71-2381PublishedCited by 29 opinions
1Opinion of the Court
GEWIN, Circuit Judge:
In this case we must decide whether the constitutional privilege against compulsory self-incrimination may be invoked in behalf of a taxpayer by his attorney to prevent the production of income tax workpapers in his attorney’s possession. Pursuant to 26 U.S.C. §§ 7402(b) and 7604(a),1 the government petitioned the United States District Court for the Southern District of Texas for enforcement of an internal revenue summons issued on December 7, 1970 in connection with an investigation of the tax liability of Louis D. and Carolyn R. Roberts for the years 1966 through 1969…
2Cases cited13 opinions
- Hale v. HenkelSupreme Court of the United States · 1906
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Couch v. United StatesSupreme Court of the United States · 1973
- Reisman v. CaplinSupreme Court of the United States · 1964
- Harry I. Schwimmer v. United StatesCourt of Appeals for the Eighth Circuit · 1956
8 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- In Re Grand Jury Subpoena Served Upon Simon HorowitzCourt of Appeals for the Second Circuit · 1973
- United States v. Oscar S. Wyatt, Jr., Coastal States Gas Corp., Intervenor-AppelleeCourt of Appeals for the Fifth Circuit · 1981
- United States of America and Albert J. Valentas, Internal Revenue Agent v. Humble Oil & Refining CompanyCourt of Appeals for the Fifth Circuit · 1974
- United States of America and James S. Mabrey, Special Agent of the Internal Revenue Service v. C. D. Kasmir and Jerry A. CandyCourt of Appeals for the Fifth Circuit · 1974
- United States of America and Gerald T. Culver v. Robert I. WhiteCourt of Appeals for the Fifth Circuit · 1973
24 more not listed; retrieve them via the Exa API.