James Traficant, Jr. v. Commissioner of Internal Revenue Service

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that claimant would not be permitted to secure an improper advantage in discovery by invoking the privilege
• barring party, after his invocation of the privilege against self-incrimination, “from introducing other evidence on that matter”
• affirming lower court’s decision to bar party from introducing evidence on a topic where that party had refused to answer questions on that topic during discovery by asserting the privilege against self- incrimination
• tax court prohibited defendant from introducing evidence on matters as to which he had invoked the Fifth Amendment privilege
• given different burdens of proof, acquittal in criminal proceeding did not preclude later civil proceeding
• “it was proper under principles of reciprocity for the Tax Court to bar Traficant, once he had invoked the privilege against self-incrimination on the authenticity of the statement and the tapes, from introducing other evidence on that matter.”

Source: CourtListener parenthetical corpus (CC0).