In re Blumenberg
Decision Date | 10 October 1960 |
Citation | 191 F. Supp. 904 |
Parties | In the Matter of Sidney BLUMENBERG, Respondent. |
Court | U.S. District Court — Southern District of New York |
S. Hazard Gillespie, Jr., U. S. Atty. for Southern Dist. of New York, New York City, for the United States. Anthony H. Atlas, Asst. U. S. Atty., New York City, of counsel.
Sidney Blumenberg, New York City, respondent, pro se.
This is a motion for an order pursuant to sections 7402(b) and 7604 of the Internal Revenue Code of 1954, 26 U.S.C. §§ 7402(b) and 7604, directing respondent to appear before an Agent of the Internal Revenue Service to give testimony pertaining to the income tax liability of one Berke and to produce all books, records, documents, papers and memoranda of said Berke pertaining to his income tax liability now in possession of respondent.
Respondent, an accountant and attorney-at-law, resists the motion on the ground of attorney-and-client privilege and Berke's privilege against self-incrimination.
So far as the documents are concerned there is no basis for the claim of attorney-and-client privilege. The client's papers are not confidential communications. Grant v. United States, 227 U.S. 74, 33 S.Ct. 190, 57 L.Ed. 423; Falsone v. United States, 5 Cir., 205 F.2d 734, certiorari denied 346 U.S. 864, 74 S.Ct. 103, 98 L.Ed. 375; United States v. Willis, D.C.M.D.Ga., 145 F.Supp. 365.
Nor is respondent in this case justified in refusing to produce the papers on the ground that they might incriminate Berke. No suggestion is made that he is acting under instructions of Berke. Indeed Berke sent to the Internal Revenue authorities a copy of a letter that he had written respondent in which he said Respondent is thus no longer acting as Berke's attorney. He is at most the mere custodian of Berke's papers.
As was said in Hale v. Henkel, 201 U.S. 43, 69, 26 S.Ct. 370, 377, 50 L.Ed. 652,
Thus respondent even though a custodian for Berke may not in response to a demand for the papers plead that they might incriminate Berke.
We have no way of knowing whether respondent knows that the evidence would tend to incriminate. We are not told that Berke has communicated with him on the subject of the production of the papers. For all we know Berke has no objection to the production of the papers.
The court is entitled to the statement of the person in whose behalf the privilege is asserted that the papers would tend to incriminate him so that the court may pass upon the basis for the plea and reject it if unfounded. As was said in ...
To continue reading
Request your trial-
United States v. Judson, 18010.
...Similarly inapposite are cases where the assertion was made by one not in fact the attorney of the privilege holder. In re Blumenberg, 191 F.Supp. 904 (S.D.N.Y.1960); Sears, Roebuck & Co. v. American Plumbing & Supply Co., 19 F.R.D. 334 On the other hand, the court in Application of House, ......
-
United States v. White, Civ. A. No. 71-H-4.
...further found inapposite cases where the assertion was made "by one not in fact the attorney of the privilege holder." In re Blumenberg, 191 F.Supp. 904 (S.D.N. Y.1960); 322 F.2d at 465. Also distinguished on the same grounds were United States v. Boccuto, 175 F.Supp. 886 (D.N.J.1959) and B......
- Curry v. United States
-
United States v. Summe
...taxpayers' books can be eliminated from the case. There is no privilege with respect to the books or associated papers. In re Blumenburg, S.D.N.Y.1960, 191 F. Supp. 904. But as to the right of Agent DeVoto to compel the defendant's testimony uninhibited by the attorney-client privilege ther......