United States v. Bisceglia
| United States v. Bisceglia | |
|---|---|
| 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 | |
| |
| 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.