United States of America and O. Gordon Delk, Acting Commissioner of Internal Revenue v. Richard Goodman, Also Known as Kick Goodman

BOREMAN, Circuit Judge.

Having been ordered by the United States District Court for the Eastern District of Virginia to answer certain questions propounded to him in a Tax Court proceeding, Richard Goodman prosecutes this appeal, asserting that the court erred in denying his claim of privilege under the Fifth Amendment to the Constitution of the United States.

For several years before 1950, Goodman was employed by Associated Barr Stores, Inc., the latter being hereinafter referred to as “Associated,” which owned and operated a chain of retail jewelry stores with a principal office in…