Fisher v. United States (1976)

For other uses, see Fisher v. United States (disambiguation).

Fisher v. United States
Supreme Court of the 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
Chief Justice Warren E. Burger Associate Justices William J. Brennan Jr.  · Potter Stewart Byron White  · Thurgood Marshall Harry Blackmun  · Lewis F. Powell Jr. William Rehnquist  · John P. Stevens
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

1. Bossard 1976–1977, p. 1000.
2. 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