Legal Opinion
United States v. Arthur Young & Co.
Supreme Court of the United States
Decided March 21, 1984No. 82-687PublishedCited by 395 opinions
1Opinion of the CourtChief Justice Burger
We granted certiorari to consider whether tax accrual workpapers prepared by a corporation’s independent certified public accountant in the course of regular financial audits are protected from disclosure in response to an Internal Revenue Service summons issued under §7602 of the Internal Revenue Code of 1954 (Code), 26 U. S. C. §7602.
i — H
A
Respondent Arthur Young & Co. is a firm of certified public accountants. As the independent auditor for respondent Amerada Hess Corp., Young is responsible for reviewing the financial statements prepared by Amerada as required by the federal securities…
2Cases cited17 opinions
- Hickman v. TaylorSupreme Court of the United States · 1947
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- United States v. PowellSupreme Court of the United States · 1964
- United States v. New York Telephone Co.Supreme Court of the United States · 1977
- Couch v. United StatesSupreme Court of the United States · 1973
12 more not listed; retrieve them via the Exa API.
3Cited by395 opinions
- Bily v. Arthur Young & Co.California Supreme Court · 1992
- Equal Employment Opportunity Commission v. Shell Oil Co.Supreme Court of the United States · 1984
- K-V Pharmaceutical Co. v. J. Uriach & CIA, S.A.Court of Appeals for the Eighth Circuit · 2011
- United States v. StuartSupreme Court of the United States · 1989
- Securities & Exchange Commission v. Jerry T. O'Brien, Inc.Supreme Court of the United States · 1984
390 more not listed; retrieve them via the Exa API.