United States America Et Al. v. Carl Cohen - United States Court of Appeals for the Ninth Circuit

United States America Et Al. v. Carl Cohen

By United States Court of Appeals for the Ninth Circuit

  • Release Date: 1967-12-19
  • Genre: Law
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United States America Et Al. v. Carl Cohen United States Court of Appeals for the Ninth Circuit Book Review Score: ★★★★★ 5/5 stars

BROWNING, Circuit Judges Samuel Berke, an accountant with offices in Beverly Hills, California, performed accounting and general
business services for Carl Cohen of Las Vegas, Nevada. On July 8, 1964, Berke had in his possession work papers which he had
compiled from data supplied orally and in writing by Cohen, as well as copies of correspondence between the two men and other
documents pertaining to these services. On that day, July 8, 1964, Special Agents C. L. Beason and J. R. Chamberlain of the
Internal Revenue Service called on Cohen in Las Vegas and asked to see Cohen's records pertaining to his tax liability for
the years 1958 through 1963. Cohen told the agents that Berke had them. The following day Cohen went to Beverly Hills and
requested and obtained the records from Berke. Four days later Beason demanded the records from Berke, and was informed that
Cohen had picked them up. Beason requested Berke to ask Cohen for their return. Berke complied. Cohen declined to return the
papers. On September 29, 1964, Beason served Cohen with a summons, issued under section 7602, I.R.C. 1954, 26 U.S.C. § 7602 (1964),
to appear before Beason on October 12, 1964, and produce the papers which Cohen had obtained from Berke on July 9. 1 Cohen
appeared but declined to produce the documents described in the summons on the ground that to do so might tend to incriminate
him.

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