Donaldson v. U.S., No. 65 (U.S. Supreme Court) (400 U.S. 517; 91 S.Ct. 534) (January 25, 1971) (Justice Blackmun)
In this case, an IRS special agent issued summonses to a taxpayer's putative former employer and its accountant for the production of the employer's records of the taxpayer's employment and compensation. When the records were not forthcoming, the IRS petitioned for the enforcement of the summonses. The taxpayer intervened and ...
Full article and associated cases available to subscribers.
As a digital subscriber to Punch and Jurists, you can access full text and downloads for this and other premium content.
Already a subscriber? Login