RESPONDENT: United States
LOCATION: Georgia State Capitol
DOCKET NO.: 74-18
DECIDED BY: Burger Court (1975-1981)
LOWER COURT: United States Court of Appeals for the Third Circuit
CITATION: 425 US 391 (1976)
ARGUED: Nov 03, 1975
DECIDED: Apr 21, 1976
Lawrence G. Wallace - argued the cause for petitioners in No. 74-611 and respondents in No. 74-18
Richard L. Bazelon - for Fisher et al.
Robert E. Goodfriend - for Kasmir et al.
Facts of the case
Media for Fisher v. United StatesAudio Transcription for Oral Argument - November 03, 1975 in Fisher v. United States
Audio Transcription for Opinion Announcement - April 21, 1976 in Fisher v. United States
Warren E. Burger:
The judgment and opinions in 74-18, Fisher against the United States and in 74-611, United States against Kasmir will be announced by Mr. Justice White.
Byron R. White:
The situation in these cases maybe briefly stated.
In each case, a taxpayer obtained from his accountant, the accountant’s work papers that have been used in the preparation of the taxpayer’s tax returns.
Taxpayer then delivered the papers to his attorney where they were subpoenaed by Internal Revenue Service agents who were investigation the taxpayer.
The issue is whether the papers were immune from the subpoena by reason of the Fifth Amendment’s privilege against compelled self-incrimination.
The Court of Appeals for the Third Circuit held that they were not immune.
We agree with that court and affirm that judgment.
In the other case, the Court of Appeals for the Fifth Circuit held to the contrary and hence we reverse the judgment in 74-611.
Mr. Justice Brennan and Mr. Justice Marshall have each filed opinions concurring in the judgment.
Mr. Justice Stevens took no part in the consideration or decision of the case.
Warren E. Burger:
Thank you, Mr. Justice White.