United States of America and Richard Kawabata, Revenue Agent, Internal Revenue Service v. Ralph W. Schmidt and Reeda Schmidt

How courts have described this case

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

• holding that a valid Fifth Amendment claim requires a showing that a compulsory response “will pose a substantial and real hazard of subjecting” the witness to criminal liability
• “Appellants’ generalized fear of criminal prosecution for a violation of tax laws . . . is an insufficient basis for asserting a blanket claim of a Fifth Amendment privilege in refusing to produce any of the documents requested by the summonses”
• “Appellants’ generalized fear of criminal prosecution for a violation of tax laws . . . is an insufficient basis for asserting a blanket claim of a Fifth Amendment privilege in refusing to produce any of the documents requested by the summonses”

Source: CourtListener parenthetical corpus (CC0).