Legal Opinion
United States v. Herbert Gurtner
Court of Appeals for the Ninth Circuit
Decided February 5, 1973No. 72-2167PublishedCited by 53 opinions
1Opinion of the Court
CHOY, Circuit Judge:
Gurtner appeals his conviction by a jury for the wilful failure to file federal income tax returns (26 U.S.C. § 7203) for the calendar years 1964 and 1965. We affirm.
Gurtner raises two issues on appeal. The first is that the trial court should have stricken the testimony of John Foulk, a private accountant whom Gurt-ner consulted in April, 1967, because his conversations with Foulk were privileged attorney-client communication. We reject this contention because Gurt-ner has not proven that an attorney-client relationship existed and even if this testimony were privileged,…
2Cases cited12 opinions
- United States v. Louis KovelCourt of Appeals for the Second Circuit · 1961
- Olender v. United StatesCourt of Appeals for the Ninth Circuit · 1954
- United States v. Harold JudsonCourt of Appeals for the Ninth Circuit · 1963
- William Merle Canaday v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Frank Leslie Holden v. United StatesCourt of Appeals for the First Circuit · 1968
7 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- United States v. RicheyCourt of Appeals for the Ninth Circuit · 2011
- United States of America and William C. McCormick Special Agent, Irs v. J. Martin LawlessCourt of Appeals for the Seventh Circuit · 1983
- In the Matter of Elaine B. Fischel, Contemner-Appellant. United States of America v. Harry MargolisCourt of Appeals for the Ninth Circuit · 1977
- Cavallaro v. United StatesCourt of Appeals for the First Circuit · 2002
- In Re Grand Jury Investigation. Appeal of Glen J. Schroeder, JrCourt of Appeals for the Eleventh Circuit · 1987
48 more not listed; retrieve them via the Exa API.