green
Positive treatment
Quoted verbatim 1×
6.4 score
“an attorney who acts as his client's business advisor, or his agent for receipt or disbursement of money or property to or from third parties is not acting in a legal capacity, and records of such transactions are not privileged”
Treatment trajectory · 1982 → 2026 · click a year to view as-of
1982
2004
2026
Top citers, strongest first. 30 distinct citers.
How cited ↗
discussed
Cited "but see"
Freddie D. Gibson, Jr. v. Frank Blackburn, Warden
But cf. Kemlon Products & Development Co. v. United States, 646 F.2d 223, 224 (5th Cir.), cert. denied, 454 U.S. 863 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981) (court of appeals "will not ordinarily” enlarge the record).
cited
Cited "but see"
United States v. Silvestain
But see United States v. Davis, 636 F.2d 1028 , 1038 n.9 (5th Cir.), cert. de nied,- U.S. -, 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981).
discussed
Cited "but see"
United States v. Silvestain
But see United States v. Davis, 636 F.2d 1028 , 1038 n.9 (5th Cir.), cert. denied,--- U.S. ----, 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981). 9 It is apparent from the record that Agent Robbins had not completed her audit at the time she transferred the case to the Intelligence Division.
examined
Cited as authority (quoted)
In Re Shell Oil Refinery
an attorney who acts as his client's business advisor, or his agent for receipt or disbursement of money or property to or from third parties is not acting in a legal capacity, and records of such transactions are not privileged
discussed
Cited "see"
Stout v. Illinois Farmers Insurance
See United States v. Davis, 636 F.2d 1028, 1040 (5th Cir.), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981); United States v. Gulf Oil Corp., 760 F.2d 292, 296 (Temp.Emer.Ct.App.1985); Binks Manufacturing Co. v. National Presto Industries, Inc., 709 F.2d 1109, 1119 (7th Cir.1983) (quoting Janicker); Blockbuster Entertainment Corp. v. McComb Video, Inc., 145 F.R.D. 402, 403-04 (M.D.La.1992) (citing Davis); Allendate Mutual Insurance Co. v. Bull Data Systems, Inc., 145 F.R.D. 84, 87 (N.D.Ill.1992) (quoting Binks quoting Janicker); Colonial Gas Co. v. Aetna Casualty & Surety Co…
discussed
Cited "see"
United States v. Moseley
See United States v. Davis, 636 F.2d 1028, 1037 (5th Cir.), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981) (IRS denied that it already possessed the information and taxpayer maintained that IRS received the information from a local bank).
discussed
Cited "see"
Guy v. United Healthcare Corp.
See United States v. Davis, 636 F.2d 1028 (5th Cir.), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981); In re Grand Jury Investigation, 599 F.2d 1224, 1229 (3d Cir.1979); Leonen v. Johns-Manville, 135 F.R.D. 94 (D.N.J.1990).
discussed
Cited "see"
Larry Selland v. United States of America, Farmers Home Administration, Ralph Leet, Raymond Scheetz, James Well, Sterling Breuer, and Milton Lussenden
See Kemlon Products & Development Co. v. United States, 646 F.2d 223, 224 (5th Cir.) (citing cases), cert. denied, 454 U.S. 863 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981); Coplin v. United States, 761 F.2d 688, 691 (Fed.Cir.1985) (citing Boone v. Chiles, 35 U.S. (10 Pet.) 177, 208 , 9 L.Ed. 388 (1836)), aff'd 479 U.S. 27 , 107 S.Ct. 347 , 93 L.Ed.2d 206 (1986).
cited
Cited "see"
Trinity Industries, Inc. v. Lynn Martin, Secretary of Labor, Lynn Martin, Secretary of Labor
See Kemlon Products and Development Co. v. United States, 646 F.2d 223, 224 (5th Cir.), cert. denied, 454 U.S. 863 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981).
cited
Cited "see"
Trinity Industries, Inc. v. Martin
See Kemlon Products and Development Co. v. United States, 646 F.2d 223, 224 (5th Cir.), cert. denied, 454 U.S. 863 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981).
cited
Cited "see"
United States v. Mullen & Co.
See United States v. Davis, 636 F.2d 1028, 1043 (5th Cir.), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981).
cited
Cited "see"
United States v. Rockwell International
See United States v. Davis, 636 F.2d 1028 , 1044 n. 20 (5th Cir.), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981).
cited
Cited "see"
United States v. Rockwell International
See United States v. Davis, 636 F.2d 1028 , 1044 n. 20 (5th Cir.), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981).
discussed
Cited "see"
Bankr. L. Rep. P 73,034 United States of America v. Judith E. White and Richard L. White
(2×)
See United States v. Davis, 636 F.2d 1028, 1041 (5th Cir.) (finding that the Fisher requirement that a document privileged in the hands of an attorney be privileged in the hands of the client is inapplicable where the communications for the purpose of representation were not pre-existing records), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981).
cited
Cited "see"
United States v. Paul O'Dell
See Kemlon Products and De *644 velopment Company v. United States, 646 F.2d 223, 224 (5th Cir.), cert. denied, 454 U.S. 863 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981).
cited
Cited "see"
United States v. (Under Seal), in Re John Doe No. 462
Accord United States v. Davis, 636 F.2d 1028, 1043 (5th Cir.), cert, denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981); In re Grand Jury Proceedings, 632 F.2d 1033, 1044 (3d Cir.1980).
cited
Cited "see"
United States of America, and Mark W. Lawler, Special Agent of the Internal Revenue Service v. James E. Lask and Ruth L. Lask
See United States v. Davis, 636 F.2d 1028, 1036 (5th Cir.), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981); United States v. Cortese, 614 F.2d 914, 920 (3d Cir.1980).
discussed
Cited "see"
United States v. Robert C. Jones and Dona Jones
See United States v. Davis, 636 F.2d 1028, 1038-39 (5th Cir.), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981). 5 *478 Once the court determines that the answers requested would tend to incriminate the witness, it should not attempt to speculate whether the witness will in fact be prosecuted.
cited
Cited "see"
United States v. Fox
See United States v. Davis, 636 F.2d 1028, 1043 (5th Cir.), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981).
discussed
Cited "see"
In Re Grand Jury Subpoena Duces Tecum, Etc.
(2×)
See United States v. Davis, 636 F.2d 1028, 1041 (5th Cir. 1981), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981); United States v. Authement, 607 F.2d 1129, 1132 (5th Cir. 1979). 3 .
discussed
Cited "see, e.g."
Glenn Hedden v. Kean University
June 29, 1989)); see also United States v. Davis, 636 F.2d 1028, 1043 (5th Cir.) (communications made to an attorney to prepare a tax return were not privileged because such work is primarily an accounting service), cert. denied, 454 U.S. 862 , 102 S. Ct. 320 , 70 L.
discussed
Cited "see, e.g."
Glenn Hedden v. Kean University
June 29, 1989)); see also United States v. Davis, 636 F.2d 1028, 1043 (5th Cir.) (communications made to an attorney to prepare a tax return were not privileged because such work is primarily an accounting service), cert. denied, 454 U.S. 862 , 102 S. Ct. 320 , 70 L.
cited
Cited "see, e.g."
Travelers Indemnity Co. v. Allied-Signal, Inc.
See, e.g., United States v. Davis, 636 F.2d 1028, 1040 (5th Cir.), cert. denied 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981); Hercules Inc. v. Exxon Corp., 434 F.Supp. 136, 151 (D.Del.1977).
discussed
Cited "see, e.g."
Willie X. Ross v. Ralph Kemp
(2×)
See Harris v. United States, 768 F.2d 1240, 1242 (11th Cir.1985) (government filed diplomatic note from foreign government with court of appeals without requesting leave to do so); United States v. Bosby, 675 F.2d 1174 , 1181 n. 9 (11th Cir.1982) (government attached affidavit to its appellate brief without filing motion to supplement); Mitchell v. Trade Winds Co., 289 F.2d 278, 279 (5th Cir.1961) (Labor Department attached file of correspondence to its appellate brief); see also Kemlon Products & Development Co. v. United States, 646 F.2d 223, 224 (5th Cir.), cert. denied, 454 U.S. 863 , 102 …
cited
Cited "see, e.g."
United States v. Washington
See, e.g., United States v. Washington (Lower Elwha Tribe), 459 F.Supp. 1020 , 1066 (1976), affd, 642 F.2d 1141 (9th Cir.1981), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 161 (1981). 4.
discussed
Cited "see, e.g."
Wayne R. La Mura v. United States
United States v. Gottlieb, 712 F.2d 1363 , 1367 & n. 9 (11th Cir.1983); see also United States v. Davis, 636 F.2d 1028, 1036 (5th Cir.), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981). 11 .
discussed
Cited "see, e.g."
United States v. Texas Heart Institute
(2×)
See also United States v. Davis, 636 F.2d 1028, 1035 (5th Cir.), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981).
discussed
Cited "see, e.g."
United States v. Texas Heart Institute
(2×)
See also United States v. Davis, 636 F.2d 1028, 1035 (5th Cir.), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981). 17 In Powell, the Supreme Court set forth four requirements for enforcement of a summons: 18 [The Commissioner] must show that the investigation will be conducted pursuant to a legitimate purpose, that the inquiry may be relevant to the purpose, that the information sought is not already within the Commissioner's possession, and that the administrative steps required by the Code have been followed ... 19 Powell, 379 U.S. at 57-58 , 85 S.Ct. at 255 .
cited
Cited "see, e.g."
United States v. State of Washington
See, e.g., United States v. Washington (Lower Elwha Tribe), 459 F.Supp. 1020 , 1066 (1976), aff'd, 642 F.2d 1141 (9th Cir.1981), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 161 (1981). 4.
cited
Cited "see, e.g."
United States v. Willis
See also United States v. Davis, 636 F.2d 1028, 1043 (5th Cir.), cert. denied, 454 U.S. 862 , 102 S.Ct. 320 , 70 L.Ed.2d 162 (1981) (tax return preparation is “primarily an accounting service”).
Retrieving the full opinion text from the archive…
Arnao
v.
United States
v.
United States
No. 81-111.
Supreme Court of the United States.
Oct 5, 1981.
Cited by 11 opinions | Published
Citer courts: E.D. Louisiana (1)
C. A. 2d Cir. Certiorari denied.