The facts of the case, Braswell v. United States, are discussed in detail, as is the reasoning of the Supreme Court, which pointed out that the individual was indeed separate from the corporate entity he had created. Additionally, the majority pointed out that the contents of business documents are not privileged under the fifth amendment and that artificial entities such as corporations may not assert a fifth amendment privilege. The author argues that the Court should not have analyzed the Braswell case in light of the collective entity doctrine but should have applied the compelled testimony standard instead. The compelled testimony standard eliminates the need to distinguish between an individual and an entity such as a corporation when the differences between the two are not apparent. 256 footnotes.