Albert Mengarelli v. United States

Appellant, who with his partner Richards, operated the Rendezvous Race Book in Las Vegas, Nevada, was convicted of a conspiracy to evade or defeat the federal excise taxes imposed upon wagers.

Appellant contends that his Fifth Amendment rights were violated under the doctrines of Grosso v. United States, 390 U.S. 62 , 88 S.Ct. 709 , 19 L.Ed.2d 906 (1968) and Marchetti v. United States, 390 U.S. 39 , 88 S.Ct. 697 , 19 L.Ed.2d 889 (1968). These cases hold no more than that under the circumstances of them a person who properly invokes his Fifth Amendment rights may not be criminally prosecuted for failing to provide the information or to pay the tax required by the wagering tax statutes. Appellant did not rely on his Fifth Amendment rights. Rather he engaged in a calculated course of deceit which if successful would have enabled him to avoid any of the problems associated with a claim of privilege. One who engages in this form of self help does not properly invoke constitutional protection.

In Dennis v. United States, 384 U.S. 855, 867 , 86 S.Ct. 1840, 1847 (1966) the Supreme Court announced the rule that “a claim of unconstitutionality will not be heard to excuse a voluntary,…