Joseph F. Shaffer v. United States

HAYNSWORTH, Chief Judge:

This case arises out of an effort by the United States to collect taxes allegedly due as a result of Shaffer’s gambling activity. Shaffer filed an action to recover a small payment he made upon an assessment for wagering taxes, and the Government counterclaimed for the balance of the assessment and interest. When the Government sought to take Shaffer’s deposition, he declined to answer certain questions and refused to submit information on Fifth Amendment self-incrimination grounds. After warning of continuing refusal, the district court dismissed Shaffer’s complaint…