Attreau v. Morris

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• IRS permitted to access voluminous corporate records to locate subsequently necessary information even though it previously had access to the information
• where reference would have to be made to voluminous corporate records to locate information, I.R.S. could not be said to be in possession even though an I.R.S. agent had had access to inspect records
• where reference would have to be made to voluminous corporate records to locate information, I.R.S. could not be said to be in possession even though an I.R.S. agent had had access to inspect records

Source: CourtListener parenthetical corpus (CC0).