Copp v. United States ( 1993 )

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                                [NOT FOR PUBLICATION]
                                [NOT FOR PUBLICATION]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