Legal Opinion
United States v. Bisceglia
Supreme Court of the United States
Decided February 19, 1975No. 73-1245PublishedCited by 279 opinions
1Opinion of the CourtChief Justice Burger
We granted certiorari to resolve the question whether the Internal Revenue Service has statutory authority to issue a “John Doe" summons to a bank or other depository to discover the identity of a person who has had bank transactions suggesting the possibility of liability for unpaid taxes.
I
On November 6 and 16, 1970, the Commercial Bank of Middlesboro, Ky., made two separate deposits with the Cincinnati Branch of the Federal Reserve Bank of Cleveland, each of which included $20,000 in $100 bills. The evidence is undisputed that the $100 bills were “paper thin” and showed signs of severe…
2Cases cited17 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Morton Salt Co.Supreme Court of the United States · 1950
- Blair v. United StatesSupreme Court of the United States · 1919
- California Bankers Assn. v. ShultzSupreme Court of the United States · 1974
12 more not listed; retrieve them via the Exa API.
3Cited by279 opinions
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. Robert W. Ritchie, Personally and in His Capacity as a Partner/officer of Ritchie, Fels & Dillard, P.C.Court of Appeals for the Sixth Circuit · 1994
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
- United States v. Arthur Young & Co.Supreme Court of the United States · 1984
274 more not listed; retrieve them via the Exa API.