No. 18035. February 18, 1960. Cubbedge Snow, Macon, Ga., for appellant. Floyd M. Buford, Asst. U.S. Atty., Frank O. Evans, U.S. Atty., Macon, Ga., for appellee. Before RIVES, Chief Judge, and HUTCHESON and TUTTLE, Circuit Judges. TUTTLE, Circuit Judge. 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