United States v. Norwest Corporation, Arthur Andersen & Co., Intervenor-Appellant

How courts have described this case

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

• “The[ ] adjustments between a corporation’s book income and the taxable income it reports on the return are reflected by the IRS’s Schedule M.”
• “[T]he judiciary should not go beyond the requirements of the statute and force [the] IRS to litigate the reasonableness of its investigative procedures.”
• “ ‘Relevance’ under the Powell test does not depend ... on whether the information sought would be relevant in an evidentiary sense, but merely whether that information might shed some light on the tax return”

Source: CourtListener parenthetical corpus (CC0).