United States v. Hodge And Zweig

548 F.2d 1347 77-1 USTC P 9263 UNITED STATES of America, and Richard Christopher, Special Agent, Plaintiffs- Appellees, v. HODGE AND ZWEIG, a partnership, Richard A. Hodge, a partner, and Robert M. Zweig, a partner, Defendants-Appellants. No. 74-3374. United States Court of Appeals, Ninth Circuit. Feb. 16, 1977. Halinan, Blum, Grode, argued, San Francisco, Cal., for defendants-appellants. Gary K. Shelton, Asst. U. S. Atty., San Francisco, Cal., Charles E. Brookhart, argued, App. Section, Tax Div., Dept. of Justice, Washington, D. C., for plaintiffs-appellees. Appeal from the United States District Court for the Northern District of California. Before BROWNING, Chief Judge, and SMITH * and KENNEDY, Circuit Judges. OPINION KENNEDY, Circuit Judge: 1 The principal issues on this appeal are whether information demanded by an Internal Revenue Service subpoena is protected by the attorney-client privilege, by the fifth amendment privilege against self-incrimination, or by the rule which prohibits issuance of an IRS summons for an improper purpose. 2 Messrs. Richard A. Hodge and Robert M. Zweig, appellants here, are both members of the State Bar of California and are partners in the…