849 F2d 1476 Russell v. United States

849 F.2d 1476

Unpublished Disposition

NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.

William G. RUSSELL; Elizabeth Russell, Plaintiffs-Appellants,
UNITED STATES of America, and Commissioner of Internal
Revenue, Defendant-Appellee.

No. 87-2349.

United States Court of Appeals, Ninth Circuit.

Submitted April 28, 1988.*
Decided June 8, 1988.

Before NELSON, NOONAN and LEAVY, Circuit Judges.

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William and Elizabeth Russell, pro se, appeal the district court's grant of summary judgment in favor of the Commissioner in their suit seeking a refund of a $500 penalty assessment. The Russells contend the district court erred because it disregarded their willingness to make a "positive disclosure" to the court of their reasons for asserting the fifth amendment privilege against self-incrimination on their tax return. The Commissioner requests sanctions on appeal.


The judgment is affirmed. Unless the danger was readily apparent to the court, the burden of showing that there is a danger of self-incrimination rested with the Russells. United States v. Carlson, 617 F.2d 518, 523 (9th Cir.), cert. denied, 449 U.S. 1010 (1980); United States v. Neff, 615 F.2d 1235, 1240 (9th Cir.), cert. denied, 447 U.S. 925 (1980). The Russells failed to provide the district court with any information that the danger of self-incrimination was real, and there is nothing in the record to indicate that any danger was present. See Edwards v. Commissioner, 680 F.2d 1268, 1270 (9th Cir.1982) (per curiam).




The panel finds this case appropriate for submission without oral argument pursuant to Fed.R.App.P. 34(a) and Ninth Cir.R. 34-4


This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Cir.R. 36-3