REISMAN v. CAPLIN

No. 119.

375 U.S. 440 (1964)

REISMAN ET AL., DOING BUSINESS AS TRAMMELL, RAND & NATHAN, v. CAPLIN ET AL.

Supreme Court of United States.

Decided January 20, 1964.


Attorney(s) appearing for the Case

Warren E. Magee argued the cause for petitioners. With him on the briefs was Hans A. Nathan.

Assistant Attorney General Oberdorfer argued the cause for respondents. With him on the brief for respondent Caplin were Solicitor General Cox, Stephen J. Pollak, Joseph M. Howard and Norman Sepenuk.


MR. JUSTICE CLARK delivered the opinion of the Court.

Petitioners, attorneys for taxpayers Martin J. and Allyn Bromley, seek declaratory and injunctive relief against respondent Caplin, the Internal Revenue Commissioner, and the accounting firm of Peat, Marwick, Mitchell & Co., which at the instance of petitioners has been working on the financial records of the Bromleys. Petitioners claim as null and void summonses issued by the Commissioner,

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