BECKER Et Al. v. UNITED STATES Et Al.

Justice Rehnquist, Circuit Justice.

Applicants claimed depreciation, investment credits, and other expenses on their federal income tax returns with respect to certain videotapes. The Internal Revenue Service issued summonses directing the production of the videotapes and, on the appointed date, applicants appeared before the IRS agent with the videotapes. They agreed to permit the agent to examine, play, and otherwise inspect the videotapes for as long as desired, but only in their presence, and declined to leave the videotapes in the possession of the agent. Not satisfied with such an…