United States v. Bisceglia
Appearance
United States v. Bisceglia | |
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Decided February 19, 1975 | |
Full case name | United States v. Bisceglia |
Citations | 420 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 | |
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Case opinions | |
Majority | Burger |
Concurrence | Blackmun, joined by Powell |
Dissent | Stewart, 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]