United States v. Gertner
United States District Court for the District of Massachusetts
873 F. Supp. 729, 65 F.3d 963 (1995)
- Written by Robert Cane, JD
Facts
Nancy Gertner and Jody Newman (defendants) were attorneys who represented an unidentified client, John Doe. John Doe had pending criminal charges against him related to narcotics. Doe retained Gertner and Newman to represent him for his criminal case. Doe paid Gertner and Newman in four cash payments over $10,000 each. As required by law, Gertner and Newman reported the transactions to the Internal Revenue Service (IRS) but did not include Doe’s identity. Gertner and Newman claimed attorney-client privilege with respect to Doe’s identity. The IRS and the attorneys communicated via letter regarding the invocation of the privilege until the IRS ultimately issued summonses to the two attorneys. Both attorneys refused to appear as directed or provide information requested by the summonses. The government (plaintiff) filed a petition to enforce the summonses in the United States District Court for the District of Massachusetts.
Rule of Law
Issue
Holding and Reasoning (Brody, J.)
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