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COUCH v. UNITED STATES

No. 71-889.

409 U.S. 322 (1973)

COUCH v. UNITED STATES ET AL.

Supreme Court of United States.

Decided January 9, 1973.

Attorney(s) appearing for the Case

John G. Rocovich, Jr., argued the cause for petitioner. With him on the briefs was Claude D. Carter.

Lawrence G. Wallace argued the cause for the United States et al. On the brief were Solicitor General Griswold, Assistant Attorney General Crampton, Keith A. Jones, John P. Burke, and John M. Brant.

MR. JUSTICE POWELL delivered the opinion of the Court.

On January 7, 1970, the Government filed a petition in the United States District Court for the Western District of Virginia, pursuant to 26 U. S. C. §§ 7402 (b) and 7604 (a),1 seeking enforcement of an Internal Revenue summons in connection with an investigation of petitioner's tax liability from 1964-1968. The summons was directed...

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