Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
Full-Text Articles in Law
Advising A Witness To Exercise His Privilege Against Self-Incrimination When The Adviser's Motive Is To Protect Himself Is An Obstruction Of Justice-Cole V. United States, Michigan Law Review
Advising A Witness To Exercise His Privilege Against Self-Incrimination When The Adviser's Motive Is To Protect Himself Is An Obstruction Of Justice-Cole V. United States, Michigan Law Review
Michigan Law Review
Defendant, who had perjured himself before a federal grand jury, feared that the testimony of his former employee before the same body would reveal the perjury. Knowing that the employee had previously filed a false affidavit with the McClellan Committee, defendant was able to persuade him to invoke his constitutional privilege against self-incrimination. When the former employee later voluntarily made a full disclosure to government agents, defendant was indicted by a second grand jury and convicted of corruptly endeavoring to obstruct the administration of justice in violation of section 1503 of the Federal Criminal Code. On appeal to the Court …
Commissioner May Examine Taxpayer's Records For Years Barred By Statute Of Limitations Without Proving Reasonable Suspicion Of Fraud--United States V. Powell, Michigan Law Review
Commissioner May Examine Taxpayer's Records For Years Barred By Statute Of Limitations Without Proving Reasonable Suspicion Of Fraud--United States V. Powell, Michigan Law Review
Michigan Law Review
The Commissioner of Internal Revenue has power to summon witnesses and to examine records in order to ascertain the correctness of a taxpayer's return. If a summons is not obeyed or if the records sought are not produced, the Commissioner may seek enforcement by applying to the proper federal district court. Although the Commissioner's investigative powers are broad, they are not unlimited. In the absence of fraud, he must act within the confines of a three-year statute of limitations. In addition, the Code makes it abundantly clear that taxpayers may not be subjected to unnecessary examinations or investigations and that …
Kamisar, Inbau & Arnold: Criminal Justice In Our Time, Theodore Souris
Kamisar, Inbau & Arnold: Criminal Justice In Our Time, Theodore Souris
Michigan Law Review
A Review of Criminal Justice in Our Time by Yale Kamisar, Fred E. Inbau, and Thurman Arnold