In the Matter of Solomon Block and Rosalind Block, Bankrupts. Solomon Block, Bankrupt-Appellant v. Sylvia Consino, Creditors-Appellees

Block appeals from a contempt citation due to his failure to answer certain questions propounded by creditors during a creditors’ meeting incident to his bankruptcy. Block argues that the contempt procedures used by the referee were not in accordance with Bankruptcy Rule 920, and that the immunity provided by section 7(a)(10) of the Bankruptcy Act, 11 U.S.C. § 25 (a)(10), was insufficient to protect Fifth Amendment rights against self-incrimination. Neither argument has merit, and we therefore affirm.

I. Statement of Facts.

Appellant Block is a certified public accountant, and was employed by Seidman & Seidman, former auditors for Equity Funding Corporation of America. As one integrally involved in the audit of Equity Funding, Block finds himself at the center of the litigation emanating from this massive scandal. Block is a defendant in several civil and criminal lawsuits arising therefrom.

Block filed for personal bankruptcy, and at the first meeting of creditors refused on Fifth Amendment grounds to answer certain questions, generally relating to his duties at Equity Funding, propounded by counsel for certain creditors. These creditors were plaintiffs in civil…