Garner v. United States

This case involves a nontax criminal prosecution in which the Government introduced petitioner’s income tax returns to prove the offense against him. The question is whether the introduction of this evidence, over petitioner’s Fifth Amendment objection, violated the privilege against compulsory self-incrimination when petitioner made the incriminating disclosures on his returns instead of then claiming the privilege.

I

Petitioner, Roy Garner, was indicted for a conspiracy involving the use of interstate transportation and communication facilities to “fix” sporting contests, to transmit bets and…