Burns v. Commissioner
United States Tax Court
Respondent served on petitioner and, in due course, filed with this Court a request for admissions under Rule 90, Tax Court Rules of Practice and Procedure. Petitioner objected to several of the questions therein, claiming the Fifth Amendment privilege against self-incrimination.
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Respondent served on petitioner and, in due course, filed with this Court a request for admissions under Rule 90, Tax Court Rules of Practice and Procedure. Petitioner objected to several of the questions therein, claiming the Fifth Amendment privilege against self-incrimination. Respondent has filed a motion for review of sufficiency of petitioner's objections to respondent's request for admissions pursuant to Rule 90(d), Tax Court Rules of Practice and Procedure.Held, petitioner did not have the requisite reasonable basis for his Fifth Amendment objection, and therefore, he must answer…
1Opinion of the Court
OPINION
Wiles, Judge:
On August 12, 1980, respondent filed a request for admissions under Rule 90, Tax Court Rules of Practice and Procedure. On October 1, 1980, petitioner filed his answer to respondent’s request for admissions.1 While petitioner admitted the authenticity of certain documents he objected to requests for admissions regarding his places of employment and the amount of gross wages received from each during 1978, the year in issue, asserting his constitutional privilege against self-incrimination. On November 6, 1980, respondent filed a motion for review of sufficiency of…
2Cases cited4 opinions
- Hoffman v. United StatesSupreme Court of the United States · 1951
- Zicarelli v. New Jersey State Commission of InvestigationSupreme Court of the United States · 1972
- Raymond J. Ryan and Helen Ryan v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1977
- Ryan v. CommissionerUnited States Tax Court · 1976
3Cited by40 opinions
- McCoy v. CommissionerUnited States Tax Court · 1981
- Coulter v. CommissionerUnited States Tax Court · 1984
- United States v. StinsonDistrict Court, W.D. Oklahoma · 2005
- Bert v. Comptroller of the TreasuryCourt of Special Appeals of Maryland · 2013
- Burns v. CommissionerUnited States Tax Court · 1987
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