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United States v. Bisceglia

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United States v. Bisceglia
Decided February 19, 1975
Full case nameUnited States v. Bisceglia
Citations420 U.S. 141 (more)
Holding
The Internal Revenue Service has exploratory as well as investigatory powers; the Service may issue a summons when the name of the taxpayer is unknown.
Court membership
Chief Justice
Warren E. Burger
Associate Justices
William O. Douglas · William J. Brennan Jr.
Potter Stewart · Byron White
Thurgood Marshall · Harry Blackmun
Lewis F. Powell Jr. · William Rehnquist
Case opinions
MajorityBurger
ConcurrenceBlackmun, joined by Powell
DissentStewart, joined by Douglass
Laws applied
Internal Revenue Code of 1954 § 7602

United States v. Bisceglia, 420 U.S. 141 (1975), was a United States Supreme Court case in which the Court held that the Internal Revenue Service has exploratory as well as investigatory powers; the Service may issue a summons when the name of the taxpayer is unknown.[1][2]

References

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  1. ^ United States v. Bisceglia, 420 U.S. 141 (1975).
  2. ^ Lucas, Thomas J. (1975). "The IRS Gets its Fishing License—United States v. Bisceglia, 420 U.S. 141 (1975)". Gonzaga L. Rev. 11: 251.
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