United States v. Euge
Supreme Court of the United States
1Opinion of the CourtJustice Rehnquist
The United States sued in the District Court seeking enforcement of an Internal Revenue Service summons requiring respondent to appear and provide handwriting exemplars. Enforcement was denied by the Court of Appeals for the Eighth Circuit, 587 F. 2d 25 (1978) (en banc), and we granted certiorari.1 441 U. S. 942. We now hold that Con*709gress has empowered the IRS to compel handwriting exemplars under its summons authority conferred by 26 U. S. C. § 7602.
I
The facts are not in dispute. In October 1977, an agent in the Intelligence Division of the Internal Revenue Service was assigned to…
2Cases cited21 opinions
- United States v. WadeSupreme Court of the United States · 1967
- Schmerber v. CaliforniaSupreme Court of the United States · 1966
- Gilbert v. CaliforniaSupreme Court of the United States · 1967
- Fisher v. United StatesSupreme Court of the United States · 1976
- United States v. PowellSupreme Court of the United States · 1964
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3Cited by184 opinions
- Upjohn Co. v. United StatesSupreme Court of the United States · 1981
- United States v. RylanderSupreme Court of the United States · 1983
- United States v. Arthur Young & Co.Supreme Court of the United States · 1984
- United States v. Monroe Adlman, as Officer and Representative of Sequa CorporationCourt of Appeals for the Second Circuit · 1998
- United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
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