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
Elmer J. Brod and Marie Brod, Petitioners v. Commissioner of Internal Revenue, Respondent
Brod v. Commissioner
Docket No. 1471-73
United States Tax Court
65 T.C. 948; 1976 U.S. Tax Ct. LEXIS 159;
February 11, 1976, Filed
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…
Also in this document: Concurrence.
2Cases cited36 opinions
- Miranda v. ArizonaSupreme Court of the United States · 1966
- In Re GAULTSupreme Court of the United States · 1967
- United States v. CalandraSupreme Court of the United States · 1974
- Spies v. United StatesSupreme Court of the United States · 1943
- Murphy v. Waterfront Commission of New York HarborSupreme Court of the United States · 1964
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