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Fisher v. U.S., No. 74-18 (U.S. Supreme Court) (425 U.S. 391; 96 S.Ct. 1569) (April 21, 1976) (Justice White)

In this case the IRS had issued a summons to a taxpayer's attorney to produce documents that had been prepared by the taxpayer's accountant. At the time the subpoena issued, the IRS knew a great deal about the requested documents. In each of the two cases jointly considered by the ...

 

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