ADAMS

v.

MARYLAND

Citator

Cited By (32 total)

• Couch v. United States, 409 U.S. 322 (U.S. 1973)
  …ough not in itself controlling, we note that no confidential accountant-client privilege exists under federal law, and no state-created privilege has been recognized in federal cases, Falsone v. United States, 205 F. 2d 734 (CA5 1953), cert. denied, 346 U. S. 864; Gariepy v. United States, 189 F. 2d 459, 463-464 (CA6 1951); Himmelfarb v. United States, 175 F. 2d 924, 939 (CA9 1949), cert. denied, 338 U. S. 860; Olender v. United States, 210 F. 2d 795, 806 (CA9 1954). Nor is there justification for such a pri…
• Colton v. United States, 306 F.2d 633 (2d Cir. 1962)
  …. 2d 122 (2 Cir. 1953), cert. denied, 347 U.S. 960, 74 S.Ct. 709, 98 L.Ed. 1104 (1954), that questions of privilege in a federal income tax investigation are matters of federal law. See Falsone v. United States, 205 F. 2d 734 (5 Cir.), cert. denied, 346 U.S. 864, 74 S.Ct. 103, 98 L.Ed. 375 (1953). For the reasons stated in our Albert Lindley Lee Memorial Hospital opinion, we do not agree with the Court of Appeals for the Ninth Circuit, Baird v. Koerner, 279 F. 2d 623 (1960), that a hearing held by the Int…

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• Adams v. Maryland, 347 U.S. 179 (U.S. 1954)
  …arily” and was therefore not protected by § 3486. We granted certiorari because a proper understanding of the scope of this Section is of importance to the national government, to the states and to witnesses summoned before congressional committees. 346 U. S. 864. In this Court Maryland contends that the Section does not bar use of Adams’ testimony because: (1) He waived the statutory “privilege” by testifying “voluntarily,” meaning that Adams failed to object to each committee question on the ground of its…