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· 6/9/1980

Bowe v. First of Denver Mortgage Investors

Citations

  • 447 U.S. 906
  • 100 S. Ct. 2989
  • 64 L. Ed. 2d 855
  • 1980 U.S. LEXIS 2349

How courts have described this case

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

  • stating that although the Second Circuit does not require a party to place his income at issue for his tax returns to become discoverable, other courts have so held
  • establishing a two-prong requirement for disclosure of tax returns; first, a showing of relevance, and second, a showing that the information cannot be obtained from any other source
  • despite magistrate’s reference to a “qualified privilege” for tax returns, “judicial consensus is that ... tax returns are not privileged”
  • the burden of establishing relevance falls upon the party seeking the tax return

Source: CourtListener parenthetical corpus (CC0).

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This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.