The following excerpt is from U.S. v. Armstrong, 781 F.2d 700 (9th Cir. 1986):
Appellants misinterpret the nature of the "good faith" defense to a charge of criminal contempt. Although a defendant's good faith belief that he is complying with the order of the court may prevent a finding of willfulness, good faith reliance on the advice of counsel to disobey a court order will not. 3 See United States v. Snyder, 428 F.2d 520, 522-23 (9th Cir.), cert. denied, 400 U.S. 903, 91 S.Ct. 139, 27 L.Ed.2d 139 (1970); see also United States v. Di Mauro, 441 F.2d at 437.
In Steinert v. United States, 571 F.2d 1105 (9th Cir.1978), we considered the good faith defense in a similar context and found that the defendant's disobedience of a court order to answer questions was willful even though he acted in good faith reliance on the advice of a tax accountant. Id. at 1108. In doing so, we reasoned that
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