Schnitzer Steel Products Co. v. Amtro Corp.

How courts have described this case

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

• holding that the obligation is upon the IRS to demonstrate that it has no practical way of obtaining the material within its possession
• reversing the district court’s order enforcing a summons because it was “unreasonable”
• reversing the district court’s order enforcing a summons because it was “unreasonable”

Source: CourtListener parenthetical corpus (CC0).