Account Services Corp v. United States

Account Services Corporation and KJB Financial Corporation (collectively, “the Companies”) appeal an August 17, 2009, order of the United States District Court for the Southern District of New York (Sullivan, /.) holding them in contempt for *157failing to comply with a subpoena for corporate records. The Companies—which are wholly owned by Douglas Rennick, their sole shareholder, officer, and employee—argue that they may resist the subpoena on Fifth Amendment grounds since Rennick is the only person capable of producing the records and his act of production would be testimonial and potentially…