Legal Opinion
United States of America and James S. Mabrey, Special Agent of the Internal Revenue Service v. C. D. Kasmir and Jerry A. Candy
Court of Appeals for the Fifth Circuit
Decided August 21, 1974No. 73-1973PublishedCited by 28 opinions
1Opinion of the Court
THORNBERRY, Circuit Judge:
In United States v. White, 5th Cir. 1973, 477 F.2d 757, aff’d en banc, 487 F.2d 1335, we phrased the issue presented thusly:
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 ...
That same issue is before us again, this time with a different factual background.
On January 3, 1973, the taxpayer, Dr. Mason, was visited in his office in Dallas, Texas, by two Special Agents of the Internal Revenue Service who…
2Cases cited23 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Silverthorne Lumber Co. v. United StatesSupreme Court of the United States · 1920
- Hoffman v. United StatesSupreme Court of the United States · 1951
- Murphy v. Waterfront Commission of New York HarborSupreme Court of the United States · 1964
- Grunewald v. United StatesSupreme Court of the United States · 1957
18 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Fisher v. United StatesSupreme Court of the United States · 1976
- In Re Grand Jury Appearance of Alvin S. Michaelson, EsquireCourt of Appeals for the Ninth Circuit · 1975
- United States v. OsbornCourt of Appeals for the Ninth Circuit · 1977
- In Re: Grand Jury Subpoena Duces Tecum Dated March 25, 2011, USA v. John DoeCourt of Appeals for the Eleventh Circuit · 2012
- United States v. Everett Alan PalmerCourt of Appeals for the Ninth Circuit · 1976
23 more not listed; retrieve them via the Exa API.