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secondary evidence. He also makes a brief reference to Rule
143(b) as a basis for excluding the declaration of Ms. Wittman.
In contrast, it is respondent’s position that the record in
these cases establishes petitioner’s receipt of unreported income
from GCE and consequent liability for income taxes, self-
employment taxes, and additions to tax thereon. For the reasons
detailed below, the Court agrees with respondent.
II. Fifth Amendment
As previously indicated, certain of the facts for purposes
of these cases were deemed stipulated pursuant to Rule 91(f).
The Court determined petitioner’s objections to the proposed
stipulations of fact, premised principally on the Fifth
Amendment, to be without merit. Because petitioner reiterated at
trial that he believed such objections were “a proper application
of the Fifth Amendment rights”, a few preliminary remarks on this
issue are in order.
In the words of the U.S. Supreme Court: “It is well
established that the [Fifth Amendment] privilege protects against
real dangers, not remote and speculative possibilities.”
Zicarelli v. New Jersey State Comm. of Investigation, 406 U.S.
472, 478 (1972); see also McCoy v. Commissioner, 696 F.2d 1234,
1236 (9th Cir. 1983) (“A valid Fifth Amendment objection may be
raised only to questions which present a real and appreciable
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