Supreme Court· 11/23/1964

United States v. Powell

Citations

379 U.S. 48
85 S. Ct. 248
13 L. Ed. 2d 112
1964 U.S. LEXIS 2194
14 A.F.T.R.2d (RIA) 5942

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 above elements establish a prima facie ease for enforcement of an Internal Revenue Service summons
holding that the government needs to show probable cause only when the taxpayer raises a substantial question that judicial enforcement constitutes an abuse of process
recognizing that an agency “can investigate merely on suspicion that the law is being violated, or even just because it wants assurance that it is not” (internal quotation omitted)
holding that once a prima facie case is made, a heavy burden is placed on the taxpayer to show an abuse of process or the lack of institutional good faith
holding that agency may not subpoena documents already in its possession
holding that agency may not subpoena documents already in its possession

Source: CourtListener parenthetical corpus (CC0).

Judges: Harlan, Douglas, Stewart, Goldberg

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Cites

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