Federal Case

How courts have described this case

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

• where petitioners allege that IRS issued summonses on basis of information obtained in violation of fourth amendment, but support that allegation “only by the hearsay affidavit of an attorney,” district court is “justified in rejecting taxpayers’ claim summarily”

Source: CourtListener parenthetical corpus (CC0).