President of India v. International Marine Development

How courts have described this case

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

• the test of relevance is whether the inspection might throw light on the correctness of the taxpayer's return
• \Once the IRS has made a minimal showing of relevancy . . . the burden shifts to the taxpayer to show why the summons might represent 'an abuse of the court's process' which should not be enforced.\
• enforcing a summons for magnetic tapes containing taxpayer-specific data

Source: CourtListener parenthetical corpus (CC0).