WHITE, EXECUTOR OF THE ESTATE OF SMITH
v.
UNITED STATES ET AL.

U.S. | 1989-10-16
No. 88-928
Justice White dissents.
493 U.S. 5 Supreme Court of the United States (1989) Positive Treatment
Also reported at: 110 S. Ct. 273 · 107 L. Ed. 2d 6 · 1989 U.S. LEXIS 4957 · SCDB 1989-002
Cited by 4 cases

Per_curiam
Per Curiam.

Per Curiam.

The writ of certiorari is dismissed as improvidently granted.

Justice White dissents.


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    …tablish that the documents it seeks are actually relevant in any technical, eviden-tiary sense.” Arthur Young, 465 U.S. at 814, 104 S.Ct. at 1501 (citation omitted); see also United States v. White, 853 F. 2d 107, 112 (2d Cir.1988), cert. dismissed, 493 U.S. 5, 110 S.Ct. 273, 107 L.Ed.2d 6 (1989). As a corollary to its broad view of the IRS’s summons authority under section 7602, the Court has emphasized that in general, the “[summons] authority should be upheld absent express statutory prohibition or su…

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