Sidney Backer v. Commissioner of Internal Revenue

TUTTLE, Circuit Judge.

This action covers a very narrow compass. Appellant is a Certified Public Accountant who had been employed in connection with preparation of the tax returns of one Walter D. Williams, Jr. In the course of investigation of Williams’' 1 tax affairs for five years numerous consultations were had between the Internal ' Revenue agents and special agents and ' appellant. Appellant fully answered all questions asked, produced all papers requested during the many interviews conducted both with and without the pres- - ence of an attorney for taxpayer.

In this posture of affairs,…