Backer v. Commissioner of Internal Revenue

This action covers a very narrow compass. Appellant is a Certified Public Accountant who had been employed in connection with preparation of the tax returns of one Walter D. Williams, Jr. In the course of investigation of Williams tax affairs for five years numerous consultations were had between the Internal Revenue agents and special agents and appellant. Appellant fully answered all questions asked, produced all papers requested during the many interviews conducted both with and without the presence of an attorney for taxpayer.