TAXATION-PROCEEDING BEFORE UNITED STATES BOARD OF TAX APPEALS -VALIDITY OF SUBPOENA DUCES TECUM - UNREASONABLE SEARCH AND SEIZURE

Authors

Royal E. Thompson, University of Michigan Law SchoolFollow

Abstract

In a proceeding for judicial process to compel defendant to obey a subpoena duces tecum issued by the United States Board of Tax Appeals, defendant asserted that the documents called for were irrelevant to the issue involved, and that the subpoena was a violation of the Fourth Amendment to the Federal Constitution. Held, a witness is not entitled to resist a subpoena for mere incompetency or irrelevancy. To question admissibility, the papers must be so manifestly irrelevant as to make it plain that it is a mere "fishing expedition." One paragraph of the subpoena was declared invalid, as lacking specification. United States v. Union Trust Co. of Pittsburgh, (D. C. Pa. 1936) 13 F .. Supp. 286.

Recommended Citation

Royal E. Thompson, TAXATION-PROCEEDING BEFORE UNITED STATES BOARD OF TAX APPEALS -VALIDITY OF SUBPOENA DUCES TECUM - UNREASONABLE SEARCH AND SEIZURE, 35 Mich. L. Rev. 510 (1937).
Available at: https://repository.law.umich.edu/mlr/vol35/iss3/21