ESTATE OF FISHER v. C.I.R.

Nos. 792, 1088, Dockets 89-4124, 89-4126.

905 F.2d 645 (1990)

ESTATE OF Lee B. FISHER, Deceased, John J. Carney, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Second Circuit.

Decided June 6, 1990.


Attorney(s) appearing for the Case

John P. Pieri, Buffalo, N.Y. (John W. Condon, Condon & Pieri, Buffalo, N.Y., of counsel), for petitioner.

Calvin C. Curtis, Washington, D.C. (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, David I. Pincus, Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent.

Before CARDAMONE and WINTER, Circuit Judges and KEENAN, District Judge.


CARDAMONE, Circuit Judge:

A taxpayer petitioning to set aside income tax deficiencies and penalties for fraud responded to the Commissioner of Internal Revenue's request for discovery by asserting, in part, a Fifth Amendment privilege against self-incrimination. The question before us is whether the taxpayer's request for in camera review of his claimed privilege before responding to discovery was properly denied by the tax court, which then proceeded to sanction...

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