Brod v. Commissioner
United States Tax Court
Held, even though civil tax case involves addition to tax for fraud, petitioner is required to answer interrogatories which will disclose evidence that was suppressed in a criminal fraud case brought against petitioner for the same years on the ground that the evidence was obtained in violation of petitioner's rights under the fifth amendment.
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Held, even though civil tax case involves addition to tax for fraud, petitioner is required to answer interrogatories which will disclose evidence that was suppressed in a criminal fraud case brought against petitioner for the same years on the ground that the evidence was obtained in violation of petitioner's rights under the fifth amendment. Further held, respondent's motion to compel petitioners to give more complete answers to certain interrogatories is denied and the parties are directed to comply with Rule 91(a) of the Rules of Practice and Procedure of this Court.
1Opinion of the Court
OPINION
Scott, Judge:
On June 2 and June 4, 1975, pursuant to notice previously given, respondent’s “Motion to Compel Responses to Respondent’s Interrogatories,” filed April 22, 1975, petitioners’ “Motion to Strike the Affirmative Pleadings of the Respondent and for Judgment for the Petitioners on the Pleadings,” filed May 8, 1975, and petitioners’ “Motion to Suppress Evidence and to Quash Respondent’s Interrogatories to Petitioner,” filed May 8,1975, came on for hearing.
Following the hearing, the Court by order dated July 3, 1975, denied, petitioners’ motion to strike the affirmative pleadings…
2Cases cited30 opinions
- Miranda v. ArizonaSupreme Court of the United States · 1966
- In Re GAULTSupreme Court of the United States · 1967
- Spies v. United StatesSupreme Court of the United States · 1943
- Murphy v. Waterfront Commission of New York HarborSupreme Court of the United States · 1964
- Garrity v. New JerseySupreme Court of the United States · 1967
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3Cited by16 opinions
- Riland v. CommissionerUnited States Tax Court · 1982
- Vallone v. CommissionerUnited States Tax Court · 1987
- Cohen v. CommissionerUnited States Tax Court · 1981
- Singleton v. CommissionerUnited States Tax Court · 1976
- Ball v. CommissionerUnited States Tax Court · 1984
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