United States v. Nancy Gertner, Etc., John Doe, Intervenor

How courts have described this case

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

• upholding finding that administrative agency’s sole purpose for summons was to gain information about lawyer’s unnamed client and that stated purpose for issuing the summons was merely a pretext for its real purpose
• the district court “act[s] as a surrogate for the unnamed taxpayer . . . to ‘exert[] a restraining influence on the 23 IRS”
• “[W]e regularly turn a deaf ear to protests that an evidentiary hearing should have been convened but was not, where, as here, the protestor did not seasonably request such a hearing in the lower court.”
• “This burden is not taxing, so to speak.”
• out-of-circuit analysis of legitimate purpose

Source: CourtListener parenthetical corpus (CC0).