Court Opinion

ID: 2962280
Source: CourtListenerOpinion
Date Created: 2015-09-21 20:55:42.402611+00
Date Added: 2024-06-11T11:42:27.830317
License: Public Domain

USCA1 Opinion

	

                                [NOT FOR PUBLICATION]                                [NOT FOR PUBLICATION]                            UNITED STATES COURT OF APPEALS                                FOR THE FIRST CIRCUIT                              _________________________          No. 93-1666                                RAYMOND H. COPP, JR.,                                Petitioner, Appellant,                                          v.                              UNITED STATES OF AMERICA,                                Respondent, Appellee.                              __________________________                     APPEAL FROM THE UNITED STATES DISTRICT COURT                          FOR THE DISTRICT OF NEW HAMPSHIRE                   [Hon. Steven J. McAuliffe, U.S. District Judge]                                              ___________________                              _________________________                                        Before                                Selya, Circuit Judge,                                       _____________                            Coffin, Senior Circuit Judge,                                    ____________________                               and Cyr, Circuit Judge.                                        _____________                              _________________________               Alfred  D.  Ellis  and  Cherwin  &  Glickman  on  brief  for               _________________       ____________________          appellant.               Michael  L. Paup, Acting Assistant Attorney General, Gary R.               ________________                                     _______          Allen,  Charles  E.  Brookhart,  and  Sally   J.  Schornstheimer,          _____   ______________________        __________________________          Attorneys,  Tax Division,  and  Peter  E.  Papps,  United  States                                          ________________          Attorney, on brief for the United States.                              _________________________                                  November 24, 1993                              _________________________                    Per Curiam.   We have carefully reviewed  the record in                    Per Curiam.                     __________          this matter  and find that the  order appealed from is  proper in          all  respects.     Moreover,  because  the  appeal   presents  no          substantial question  of fact  or law, and  seems likely  to have          been interposed  primarily for  purposes of  delay, we  summarily          affirm, grounding  our affirmance  on the  reasons elucidated  at          length  in  the district  court's  rescript  and  in our  earlier          opinion resolving a  companion dispute between the  same parties.          See Copp v. United  States, 968 F.2d 1435 (1st  Cir. 1992), cert.          ___ ____    ______________                                  _____          denied, 113 S. Ct. 1257 (1993).    We add  only that,  insofar as          ______          appellant attempts to  invoke the  attorney-client privilege,  he          seeks  to  shield  too  much,   too  soon,  on  too  exiguous  an          evidentiary  showing.  See,  e.g., United  States v.  Wilson, 798                                 ___   ____  ______________     ______          F.2d  509, 512-13 (1st Cir. 1986) (describing requisite showing);          cf. United  States v.  Allee, 888 F.2d  208, 212 (1st  Cir. 1989)          ___ ______________     _____          (discussing analogous problem in  connection with Fifth Amendment          privilege).  We need go no further.                    Affirmed.   See 1st Cir.  Loc. R. 27.1.   Mandate shall                    Affirmed.   See 1st Cir.  Loc. R. 27.1.   Mandate shall                    ________    ___                           _______ _____          issue forthwith.          issue forthwith.          _____ _________                                          2