Raymond J. Ryan and Helen Ryan v. Commissioner of Internal Revenue

MARSHALL, District Judge.

This is an appeal from a decision of the Tax Court holding taxpayer-appellants, Raymond and Helen Ryan, in contempt of court for refusing to answer seven interrogatories propounded by appellee, Commissioner of Internal Revenue. The issue is whether the Tax Court properly rejected the Ryans’ claims of Fifth Amendment privilege, and of marital privilege. Additionally, we must decide whether the Tax Court property rejected the Ryans’ contention that they need not answer because the interrogatories were the product of illegal governmental surveillance upon the Ryans, and…