United States of America and Albert J. Valentas, Internal Revenue Agent v. Humble Oil & Refining Company

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 IRS exceeded its authority in issuing a summons in furtherance of a project for which the primary purpose was research rather than the investigation and adjustment of tax liabilities

Source: CourtListener parenthetical corpus (CC0).