TIFFANY FINE ARTS, INC., ET AL.
v.
UNITED STATES ET AL.
TIFFANY FINE ARTS, INC., ET AL.
UNITED STATES ET AL.
466 U.S. 925
Supreme Court of the United States (1984)
Positive Treatment
Cited by 2 cases
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Tiffany Fine Arts, Inc. v. United States, 469 U.S. 310 (U.S. 1985)…seeks information on unnamed third parties— even in cases in which one of the purposes of the IRS is to investigate the named recipient of the summons. United States v. Thompson, 701 F. 2d 1175 (1983). We granted certiorari to resolve this conflict. 466 U. S. 925 (1984). We affirm. II Congress enacted §7609 in response to two decisions in which we gave a broad construction to the IRS’s general summons power under § 7602(a). It is therefore useful to review those cases before embarking on an analysis of the…