1. Home
  2. Browse Decisions
  3. U.S.
  4. 469 U.S.
  5. 469 U.S. 310 (1985)
 

TIFFANY FINE ARTS, INC. v. UNITED STATES

No. 83-1007.

469 U.S. 310 (1985)

TIFFANY FINE ARTS, INC., ET AL. v. UNITED STATES ET AL.

Supreme Court of United States.

Decided January 9, 1985.

Attorney(s) appearing for the Case

Michael D. Savage argued the cause for petitioners. With him on the brief was David M. Rubin.

Deputy Solicitor General Wallace argued the cause for respondents. With him on the brief were Assistant Attorney General Archer, Charles E. Brookhart, and William A. Whitledge.*

JUSTICE MARSHALL delivered the opinion of the Court.

The question presented in this case is whether the Internal Revenue Service (IRS) must comply with the "John Doe" summons procedures of § 7609(f) of the Internal Revenue Code of 1954, 26 U. S. C. § 7609(f), when it serves a summons on a named taxpayer for the dual purpose of investigating both the tax liability of that taxpayer and the tax liabilities of other, unnamed parties.

I

Petitioner...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases