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United States Vs. Rylander
Cites for this judgment
- US Supreme Court
- Apr 19, 1983
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U.S. 752 (1983) U.S. Supreme Court United States v. RylanderSearch
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U.S. 752 (1983) United States v. RylanderSearch
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to answer questions, it is not a substitute for evidence that would assist in meeting a burden of production. Curcio v. UnitedSearch
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for the IRS to summon witnesses and records and seek judicial enforcement of such summons. See, e.g., United States v. LaSalleSearch
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Fisher v. UnitedSearch
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We think the Court of Appeals' view of the matter gave insufficient weight to this Court's observations in Maggio v. ZeitzSearch
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is surely such a ground, the issue may not be raised for the first time in a contempt proceeding. Cf. United States v. BryanSearch
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U. S. 349 (1950). See also United States v. EugeSearch
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such as this, of course, a defendant may assert a present inability to comply with the order in question. Maggio v. ZeitzSearch
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action. It is settled, however, that, in raising this defense, the defendant has a burden of production. McPhaul v. UnitedSearch
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supra, at 278 U. S. 366 . See also United States v. FleischmanSearch
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s ex parte affidavit and uncross-examined testimony were properly disregarded by the District Court. McGautha v. CaliforniaSearch
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Brown v. UnitedSearch
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which requires that the burden be shifted from the defendant's shoulders to that of the government. McGautha v. CaliforniaSearch
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Williams v. FloridaSearch
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Barnes v. UnitedSearch
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Turner v. UnitedSearch
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Yee Hem v. UnitedSearch
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Wilson v. UnitedSearch
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U. S. 83 -84 (emphasis added). The Court of Appeals nonetheless thought that this Court's decision in Curcio v. UnitedSearch
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Id. at 354 U. S. 122 . The Court went on to distinguish cases such as Hale v. HenkelSearch
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holding that a corporation had no Fifth Amendment privilege against self-incrimination, and cases such as Wilson v. UnitedSearch
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States, 221 U. S. 361 (1911), and United States v. WhiteSearch
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then produce, and, because of the presumption of continuing possession arising from the enforcement order, Maggio v. ZeitzSearch
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and by taking the witness stand to verify that declaration, Rylander waived his Fifth Amendment privilege. See Brown v. UnitedSearch
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enforcement proceeding, and the circumstances themselves warranted an inference of continuing possession. See Maggio v. ZeitzSearch
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to perform, regardless of whether he was once able to perform the act and wrongfully failed to do so. See Maggio v. ZeitzSearch
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the Fifth Amendment privilege if his answers might have tended to incriminate him. As this Court stated in Curcio v. UnitedSearch
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Kastigar v. UnitedSearch
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U.S. Supreme Court United States v. RylanderSearch
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Curcio v. UnitedSearch
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United States v. LaSalleSearch
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Cf. United States v. BryanSearch
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McPhaul v. UnitedSearch
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the District Court. McGautha v. CaliforniaSearch
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Barnes v. UnitedSearch
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and United States v. WhiteSearch
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See Brown v. UnitedSearch
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See Maggio v. ZeitzSearch
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United States v. PowellSearch
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McGautha v. CaliforniaSearch
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