Fisher v. United States (1976)
| Fisher v. United States | |
|---|---|
| Argued November 3, 1975 Decided April 21, 1976 | |
| Full case name | Fisher et al. v. United States et al. |
| Docket no. | 74-18 |
| Citations | 425 U.S. 391 (more) |
| Case history | |
| Prior | Certiorari to the United States Court of Appeals for the Third Circuit |
| Court membership | |
| |
| Case opinions | |
| Majority | White, joined by Burger, Stewart, Blackmun, Powell, and Rehnquist |
| Concurrence | Brennan (in judgment only) |
| Concurrence | Marshall (in judgment only) |
| Stevens took no part in the consideration or decision of the case. | |
Fisher v. United States, 425 U.S. 391 (1976), is a decision of the U.S. Supreme Court which held that the Fifth Amendment's self-incrimination clause does not protect a taxpayer or their attorney from being required to turn over workpapers prepared by the taxpayer's accountant.[1] The case was decided together with the companion case United States v. Kasmir, because the Fifth Circuit Court of Appeals considered similar issues but reached the opposite of Third Circuit's conclusion in Fisher.[2]
References
Citations
- ^ Bossard 1976–1977, p. 1000.
- ^ Bossard 1976–1977, fn. 1.
Works cited
- Bossard, S. Lamont Jr. (1976–1977). "Constitutional law–taxpayer's Fifth Amendment privilege against self-incrimination–Fisher v. United States". Boston College Industrial and Commercial Law Review. 18 (5): 998–1018. Retrieved June 27, 2025.
Further reading
- Heidt, Robert (1984). "The Fifth Amendment privilege and documents–cutting Fisher's tangled line". Missouri Law Review. 49 (3): 439–492. Retrieved June 27, 2025.
- Hwang, Gordon (1987–1988). "Fisher v. United States: Compelled waiver of foreign bank secrecy and the privilege against self-incrimination". Fordham Law Review. 56 (3): 453–470. Retrieved June 27, 2025.
- Lidji, Brian M. (1976). "Fifth Amendment protection against self-incrimination in tax records: Fisher v. United States". Southwestern Law Journal. 30 (4): 788–793. Retrieved June 27, 2025.
- Lin, Caleb (2021). "Silence and nontestimonial evidence". American Criminal Law Review. 58 (2): 387–412. Retrieved June 27, 2025.
- Parsons, Gary D. (1977). "Fisher v. United States: Is the taxpayer's privilege against self-incrimination a bar to production of records held by his attorney Note". Detroit College of Law Review. 1977 (2): 429–448. Retrieved June 27, 2025.
- Yancey, Larry (1977–1978). "No Fifth Amendment privilege for accountant–prepared tax records in attorney's possession". Arkansas Law Review. 31 (1): 152–160. Retrieved June 27, 2025.
External links
- Text of Fisher v. United States, 425 U.S. 391, is available from: Justia