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NCJRS Abstract

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NCJ Number: 42677 Find in a Library
Title: FIFTH AMENDMENT INTERPRETATION IN RECENT TAX RECORD PRODUCTION CASES
Journal: CINCINNATI LAW REVIEW  Volume:46  Issue:1  Dated:(1977)  Pages:232-242
Author(s): T PITTS
Corporate Author: University of Cincinnati Law Review
United States of America
Date Published: 1977
Page Count: 11
Sponsoring Agency: University of Cincinnati Law Review
Cincinnati, OH 45221
Format: Article
Language: English
Country: United States of America
Annotation: THIS ARTICLE EXAMINES THE RATIONALE OF THE DECISIONS IN UNITED STATES V. BEATTIE AND FISHER V. UNITED STATES, EMPHASIZING THE EFFECT ON PREVIOUSLY SETTLED PRIVACY PRINCIPLES AND THE ATTORNEY-CLIENT PRIVILEGE.
Abstract: THE AUTHOR CONCLUDES THAT THE DUTY OF THE COURTS TO BE 'WATCHFUL FOR THE CONSTITUTIONAL RIGHTS OF THE CITIZEN AND AGAINST ANY STEALTHY ENCROACHMENTS THEREON' HAS NOT BEEN DIMINISHED BY THE 'BEATTIE' AND 'FISHER' DECISIONS IN THE TAX RECORD AREA IF THOSE DECISIONS ARE PROPERLY INTERPRETED AND APPLIED. ALTHOUGH THE AUTHOR SUPPORTS THE COURT'S DECISIONS, HOWEVER, THE RATIONALE IS CONSIDERED CONFUSING AND VULNERABLE. HE BELIEVES THAT IN SEARCHING FOR A PRECEDENT FOR THEIR DECISIONS, THEY HAVE OVERLOOKED THE MOST DEFENSIBLE AND COMPREHENSIBLE APPROACH FOR DETERMINING THE VALIDITY OF A FIFTH AMENDMENT PRIVILEGE CLAIM, NAMELY, RELIANCE ON THE FACTUAL 'PRIVATE PAPERS' TEST POSTULATED IN 'BOYD'....RCB
Index Term(s): Evidence collection; Judicial decisions; Right against self incrimination; Right of privacy; Tax evasion
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http://www.ncjrs.gov/App/publications/abstract.aspx?ID=42677

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