United States v. Zolin

905 F.2d 1344 66 A.F.T.R.2d 90 -5965, 91-1 USTC P 50,147 , 30 Fed. R. Evid. Serv. 44 UNITED STATES of America, Petitioner/Appellee/Cross-Appellant, v. Frank S. ZOLIN, Respondent/Appellee, and Church of Scientology of California and Mary Sue Hubbard, Intervenors/Appellants/Cross-Appellees. Nos. 85-6065, 85-6105. United States Court of Appeals, Ninth Circuit. June 20, 1990. Gary R. Allen, Tax Div., Dept. of Justice, Washington, D.C., for petitioner/appellee/cross-appellant. Eric M. Lieberman, Rabinowitz, Boudin, Standard, Kninsky & Lieberman, New York City, for intervenors/appellants/cross-appellees. Frederick Bennett, County Counsel, Los Angeles, Cal., for respondent/appellee. On Remand from the United States Supreme Court. Before GOODWIN, Chief Judge, BROWNING and FARRIS, Circuit Judges. FARRIS, Circuit Judge: 1 The facts of this case are set forth in our previous opinion, United States v. Zolin, 809 F.2d 1411 (9th Cir.1987), aff'd in part and vacated in part, --- U.S. ----, 109 S.Ct. 2619 , 105 L.Ed.2d 469 (1989). We now resolve whether tapes of two meetings of the Mission Corporate Category Sortout project are admissible under the crime-fraud exception to the attorney-client…