Legal Document

379 U.S. 61 85 Supreme Court Reporter 232 13 United States Reports Lawyer’s Edition 2d Series KF101.8 U54 122 Bayard Edward RYAN, Petitioner,v.UNITED STATES. Number 12. Argued Oct. 14, 1964. Decided Nov. 23, William R. Bagby, Lexington, Ky., for petitioner. Bruce Judge 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 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 Appeals affirmed, 6 Cir., 320 Federal Reporter, 2nd 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 versus 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 Page 49, note 2, 248, 251. id., 52, 10, S.Ct., 252. propriety court's interpretation requirement is, therefore, before us. Trailmobile company Whirls, 331 40, 67 982, 91 L.Ed. 1328.

Classification Label: 11