United States of America and Joseph R. Rouleau, Special Agent of the Internal Revenue Service v. Gideon Goldman, Certified Public Accountant

How courts have described this case

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

• affirming district court’s conclusion that records from years 1970–1972 were irrelevant 20 because they could not impact petitioner’s tax liability in the years the IRS was investigating
• affirming the district court’s denial of enforcement after finding that “the government had not met its light burden in establishing that the records [from two years prior to the agent’s examination] were relevant”

Source: CourtListener parenthetical corpus (CC0).