CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FOURTH CIRCUIT
Syllabus
1. Gains from illicit traffic in liquor are subject to the income tax. P. 274 U. S. 263.
2. The Fifth Amendment does not protect the recipient of such income from prosecution for willful refusal to make any return under the income tax law. P. 274 U. S. 263.
3. If disclosures called for by the return are privileged by the Amendment, the privilege should be claimed in the return. P. 274 U. S. 264.
Justice Holmes:
As the defendant's income was taxed, the statute, of course, required a return. See United States v. Sischo, 262 U. S. 165. In the decision that this was contrary to the Constitution, we are of opinion that the protection of the Fifth Amendment was pressed too far. If the form of return provided called for answers that the defendant was privileged from making, he could have raised the objection in the return, but could not on that account refuse to make any return at all. We are not called on to decide what, if anything, he might have withheld. Most of the items warranted no complaint. It would be an extreme, if not an extravagant, application [MENTION=20503]Contumacious[/MENTION] you can't keep cherry picking pieces of decisions and rulings from lower courts to make statements as absolutes
you forgot:
So the question is, “How can you sign a form 1040 tax return without waiving your 5th Amendment right against self incrimination?”
The short answer is, “You can’t.”
The longer answer, and ideas about how to assert your rights without going to jail, can be found in an E-book by Mr. William Conklin. You can download the e-book free from the link below:
some idiot is selling a book. try using that book
at your criminal trial