Legal Opinion
Reisman v. Caplin
Supreme Court of the United States
Decided January 20, 1964No. 119PublishedCited by 576 opinions
1Opinion of the CourtJustice Clark
Petitioners, attorneys for taxpayers Martin J. and Allyn Bromley, seek declaratory and injunctive relief against respondent Caplin, the Internal Revenue Commissioner, and the accounting firm of Peat, Marwick, Mitchell & Co., which at the instance of petitioners has been working on the financial records of the Bromleys. Petitioners claim as null and void summonses issued by the Commissioner, under § 7602 1 of the Internal Revenue Code of 1954, to Peat, Marwick, Mitchell & Co., directing the production of “all audit reports, work papers and correspondence” in that firm’s custody pertaining to…
2Cases cited18 opinions
- Ex Parte YoungSupreme Court of the United States · 1908
- Federal Power Commission v. Metropolitan Edison Co.Supreme Court of the United States · 1938
- United States v. BabcockSupreme Court of the United States · 1919
- Falsone v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Oklahoma Operating Co. v. LoveSupreme Court of the United States · 1920
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3Cited by576 opinions
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- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. RylanderSupreme Court of the United States · 1983
- California Bankers Assn. v. ShultzSupreme Court of the United States · 1974
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