United States v. Leslie A. Grable

LIVELY, Circuit Judge.

In this appeal from an adjudication of civil contempt, the defendant Leslie A. Grable claims the district court wrongfully denied his assertion of a Fifth Amendment privilege against compelled self-incrimination and his Sixth Amendment right to counsel. The parties waived oral argument, and the ease was submitted on the briefs and district court record. We expedited submission of the appeal and now reverse the judgment of the district court.

I

After determining that Leslie A. Grable did not file federal income tax returns for 1992 and 1993, the IRS served a summons upon…