An accused gambler's claim of constitutional privilege against self-incrimination provides a complete defense to federal prosecution for violation of federal tax statutes requiring gamblers to pay excise and occupational taxes.
Marchetti v. United States, 88 S. Ct. 697 (1968). Grosso v. United States, 88 S. Ct. 709 (1968).
Donald J. Burns,
Constitutional Law - Self-Incrimination,
Duq. L. Rev.
Available at: https://dsc.duq.edu/dlr/vol6/iss3/8