LUKOVSKY v. C.I.R.

No. 82-1655.

692 F.2d 527 (1982)

George W. and Elizabeth L. LUKOVSKY, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellees.

United States Court of Appeals, Eighth Circuit.

Decided November 5, 1982.

Rehearing and Rehearing Denied November 30, 1982.


Attorney(s) appearing for the Case

George W. and Elizabeth L. Lukovsky, appellants, pro se.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Gilbert S. Rothenberg, Steven I. Frahm, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellees.

Before HEANEY and BRIGHT, Circuit Judges, and HENLEY, Senior Circuit Judge.


Rehearing and Rehearing En Banc Denied November 30, 1982.

PER CURIAM.

Taxpayers George and Elizabeth Lukovsky appeal from the tax court's dismissal for lack of prosecution of their petition contesting an income tax deficiency assessment. At issue is whether the Lukovskys are entitled to use their fifth amendment privilege against self-incrimination to avoid substantiating the deductions they have claimed on their tax return. We affirm the tax court's dismissal...

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