Document: 379 U.S. 61 85 S.Ct. 232 13 L.Ed.2d 122 Bayard Edward RYAN, Petitioner,v.UNITED STATES. No. 12. Argued Oct. 14, 1964. Decided Nov. 23, William R. Bagby, Lexington, Ky., for petitioner. Bruce J. Terris, Washington, D.C., respondent. Mr. Justice HARLAN delivered the opinion of Court. 1 In August 1961, Internal Revenue Agent Whelan issued a summons to taxpayer Ryan ordering him produce his books years 1942 through 1953 inclusive. appeared but refused records, claiming that because tax liability those was long since barred except fraud,1 agent had no right examine records unless he could show grounds suspecting fraud. 2 The Government then instituted an enforcement proceeding in federal district court pursuant § 7402(b) Code 1954.2 complaint alleged on basis estimated net worth calculations strongly suspected fraud, and examination question relevant material determining its existence. answered, putting probable cause issue, and, addition, stating not received letter required by 7605(b) informing Secretary or delegate determined be necessary.3 3 At hearing District Judge clearly indicated need ordered which available. Although confirmed Ryan's assertion 'necessity letter' been sent him, judge made mention this, probably counsel did press point. 4 Court Appeals affirmed, 6 Cir., 320 F.2d 500, theory full-scale showing made. Except relating year 1945, have once previously examined, ruled necessity previous years. 5 We granted certiorari, 376 904, 84 658, 11 604, only issue raised petitioner, whether must records.4 On we sustain judgment reasons given United States v. Powell, 48, 248. Affirmed. 7 STEWART GOLDBERG concur result, they believe testimony sufficient capriciously this case. 8 DOUGLAS dissents separate 59, 256. I.R.C., 6501. See at p. 49, note 2, 248, 251. id., 52, 10, S.Ct., 252. propriety court's interpretation requirement is, therefore, before us. Trailmobile Co. Whirls, 331 40, 67 982, 91 L.Ed. 1328.

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