William J. Brennan, Jr.

“ The courts below have ordered a sale of petitioner's farm to satisfy a tax lien. The extent of petitioner's liability was determined on the basis of evidence seized by Internal Revenue agents under a search warrant grounded upon the determination that there was probable cause to believe that petitioner was engaged in the wagering business without having registered and paid the required occupational tax. ”

“ We subsequently held that the Fifth Amendment prohibits the Government from requiring such registration of a gambler who justifiably fears that he will thereby incriminate himself, and who does not waive his privilege against self-incrimination. ”