The following excerpt is from U.S. v. Edgerton, 734 F.2d 913 (2nd Cir. 1984):
It is significant that in the enforcement order the court made no finding as to the existence of the records. In the government's petition for the enforcement order, the revenue agent did aver that the records were in appellant's possession, but that conclusory statement is not enough. We must assume, therefore, that their existence was still an open matter at the time of the contempt hearing. 9 It follows that anything appellant were to say would add to the sum total of the government's case against him, which is the threshold showing of potential incrimination. Fisher v. United States, supra note 4, 425 U.S. at 411; In re Grand Jury Empanelled March 19, 1980, supra note 4, 680 F.2d at 335.
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