Robert C. Eisele and Rita J. Eisele v. Commissioner of Internal Revenue

Petitioner Robert Eisele filed a petition with the Tax Court on June 4, 1976 seeking relief from the Internal Revenue Service’s determination on March 29,1976 that Eisele in the 1973 taxable year owed additional income taxes in the amount of $14,031.79 and a penalty of $701.59. The Internal Revenue Service then sought discovery of records relating to the deductions claimed by Eisele. Eisele, claiming that these records were privileged under the fifth amendment, refused to produce them. On May 25,1977, the Tax Court determined that the records were not privileged and ordered Eisele to produce…