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SHAFFER v. UNITED STATES

No. 75-1092.

528 F.2d 920 (1975)

Joseph F. SHAFFER, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided December 4, 1975.

Attorney(s) appearing for the Case

Robert A. Yahn, Wheeling, W. Va. (James G. Bordas, Jr., Greg L. Cooey, Riley & Yahn, Wheeling, W. Va., on brief), for appellant.

James E. Crowe, Jr., Atty., Tax Div., U.S. Dept. of Justice (James F. Companion, U.S. Atty., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews and Robert S. Watkins, Attys., Tax Div., U.S. Dept. of Justice, on brief), for appellee.

Before HAYNSWORTH, Chief Judge, BOREMAN, Senior Circuit Judge, and CRAVEN, Circuit Judge.

HAYNSWORTH, Chief Judge:

This case arises out of an effort by the United States to collect taxes allegedly due as a result of Shaffer's gambling activity. Shaffer filed an action to recover a small payment he made upon an assessment for wagering taxes, and the Government counterclaimed for the balance of the assessment and interest. When the Government sought to take Shaffer's deposition, he declined to answer certain questions and refused to submit information on...

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