Oliver Wendell Holmes, Jr.

“ It would be an extreme if not an extravagant application of the Fifth Amendment to say that it authorized a man to refuse to state the amount of his income because it had been made in crime. But if the defendant desired to test that or any other point he should have tested it in the return so that it could be passed upon. ”

“ St. § 5986e) ) , and by another Act approved on the same day Congress applied other tax laws to this forbidden traffic. Act Nov. 23, 1921, c. 134, § 5 (42 Stat. 222, 223 (Comp. St. §§ 10138 4/5 c-10138 1/5 e) ) . United States v. ”