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Braswell refused to produce the documents, citing his Fifth Amendment privilege against self-incrimination.  The district court ruled against Braswell, holding that the \u201ccollective entity doctrine\u201d, which treats corporations differently from individuals for Fifth Amendment purposes, applied.  The court rejected Braswell\u2019s argument that the doctrine does not apply where the corporation is so small that it is merely the individual\u2019s alter ego.  The U.S. Court of Appeals for the Fifth Circuit affirmed.\u003C\/p\u003E\n","question":"\u003Cp\u003EDoes the custodian of corporate records have the right to resist a subpoena of those records under his Fifth Amendment privilege against self-incrimination?\u003C\/p\u003E\n","conclusion":"\u003Cp\u003ENo.  In a 5-4 decision, Justice William J. Rehnquist wrote the majority opinion affirming.  The Supreme Court held that corporations are not protected by the Fifth Amendment privilege against self-incrimination.  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