United States v. Bisceglia

United States v. Bisceglia
Supreme Court of the United States
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
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
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]

References

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.

External links

• Text of United States v. Bisceglia, 420 U.S. 141 (1975) is available from: Cornell Findlaw Justia