United States v. Murdock

Appellee filed his individual federal income tax returns for 1927 and 1928, and in each year deducted $12,000 which he claimed to have paid to others. An authorized revenue agent summoned appellee to appear before him and disclose the recipients. Appellee appeared but refused to give the information on the ground that to do so might incriminate and degrade him.

He was indicted for such refusal and interposed a special plea averring that lie ought not to be prosecuted under the indictment because, if he had answered the ques tions put to him, he wpuld have given informatien that wpuld have…