UNITED STATES v. POWELL

No. 54.

379 U.S. 48 (1964)

UNITED STATES ET AL. v. POWELL ET AL.

Supreme Court of United States.

Decided November 23, 1964.


Attorney(s) appearing for the Case

Bruce J. Terris argued the cause for the United States et al. With him on the briefs were Solicitor General Cox, Assistant Attorney General Oberdorfer, Joseph M. Howard, Meyer Rothwacks and Norman Sepenuk.

Bernard G. Segal argued the cause for respondents. With him on the brief was Samuel D. Slade.


MR. JUSTICE HARLAN delivered the opinion of the Court.

In March 1963, the Internal Revenue Service, pursuant to powers afforded the Commissioner by § 7602 (2) of the Internal Revenue Code of 1954, summoned respondent Powell to appear before Special Agent Tiberino to give testimony and produce records relating to the 1958 and 1959 returns of the William Penn Laundry (the taxpayer), of which Powell was president. Powell appeared before the agent but refused to...

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