1. Home
  2. Browse Decisions
  3. N.J.
  4. 208 N.J.
  5. 208 N.J. Super. 588 (1986)
 

IN RE SIEGEL

208 N.J. Super. 588 (1986)

506 A.2d 776

IN RE HOWARD SIEGEL. HOWARD SIEGEL, T/A MARTIN JEWELERS, APPELLANT, v. NEW JERSEY DIVISION OF TAXATION, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided March 13, 1986.

Attorney(s) appearing for the Case

Herbert L. Zuckerman, argued the cause on behalf of appellant (Sills, Beck, Cummis, Zuckerman, Radin, Tischman & Epstein, attorneys; Steven H. Sholk, on the brief).

Jeanne E. Gorrissen, Deputy Attorney General, argued the cause on behalf of respondent (W. Cary Edwards, Attorney General, attorney; James J. Ciancia, Assistant Attorney General, of counsel).

Before Judges MICHELS, GAULKIN and STERN.

The opinion of the court was delivered by STERN, J.S.C., (temporarily assigned).

This appeal requires us to decide whether the Division of Taxation, in furtherance of an investigation into possible violations of the sales-tax act, may subpoena the sales records of a sole proprietorship without violating the Fifth Amendment privilege against self-incrimination.1 The trial court ruled that production of the records would not impair the privilege...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases