Donnelly

Appellant was twice adjudged guilty of criminal contempt and twice sentenced for such offenses committed in the presence of the lower court. Appeals were taken in both cases and consolidated for disposition on this appeal. The Grand Juries here involved had been impaneled before the District Court for the Northern District of California, Southern Division.

Appellant is a public accountant with offices in San Francisco and the documents enumerated in the subpoenas here involved were documents maintained in his practice. The convictions grew out of his refusal to comply with Grand Jury subpoenas duces tecum requiring him to produce (copies of) certain federal income tax returns prepared by him for his clients for the years 1949 and 1950 before two separate Federal Grand Juries.

The First Contempt

The first subpoena issued December 5, 1951 directed appellant to appear on December 6, 195ll before a then functioning Federal Grand Jury sitting in San Francisco, California within the jurisdiction of the District Court of the United States, Northern District of California, Southern Division

Appellant appeared before the Grand Jury, but did not bring the demanded documents. On December…