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Comments: Conflict Between The Internal Revenue Code And The Fifth Amendment Privilege Against Self-Incrimination, Richard B. Stanley
Comments: Conflict Between The Internal Revenue Code And The Fifth Amendment Privilege Against Self-Incrimination, Richard B. Stanley
University of Baltimore Law Review
The privilege against self-incrimination contained in the fifth amendment to the United States Constitution is invoked with some frequency in the reporting of income to the Internal Revenue Service. Unfortunately, no definite standard for the applicability of this privilege to income reporting has emerged. In this comment, the author reviews decisional law on the applicability of this privilege to income reporting and analyzes under what circumstances this privilege can be invoked.
Casenotes: Federal Income Tax — Charitable Contributions — An Individual's Assignment Of Premium Refunds To The American Bar Endowment Is Deductible When The Relationship Between The Endowment And The Taxpayer Is Not Predominately Of A Business Nature And The Transaction Has A Substantial Charitable Component. American Bar Endowment V. United States, 761 F.2d 1573 (Fed. Cir.), Cert. Granted, 106 S. Ct. 522 (1985), James M. Di Stefano
University of Baltimore Law Review
No abstract provided.