itted, or was in process of committing, at time testimony was given. U.S.C.A. Const.Amend. 5. Roger M. Olsen, Atty. Gen., Michael L. Paup, Chief, Robert E. Lindeay, Alan Hechtkopf, Appellate Section, Tax Division, U.S. Dept. of Justice, Washington, D.C., for plaintiff-appellant. Leonard Alan Sands, Coconut G