Smith v. Richert
United States Court of Appeals for the Seventh Circuit
35 F.3d 300 (1994)
- Written by Susie Cowen, JD
Facts
The Indian Department of Revenue believed that William Smith (plaintiff) and his wife failed to pay Indiana income tax returns for a number of years. The Department subpoenaed Smith and his wife to produce certain documents, which Indiana tax law required them to keep, related to their tax liability from 1984-1988. Smith refused on the ground that production of the documents would violate his Fifth Amendment privilege against self-incrimination. He was prosecuted for and convicted of failing to permit an examination of the records. He appealed. His conviction was affirmed on the ground that the subpoenaed records could lawfully be compelled to be produced under the required records doctrine. Smith then applied for federal habeas corpus.
Rule of Law
Issue
Holding and Reasoning (Posner, C.J.)
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