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Abstracts, Katherine Kempfer
Abstracts, Katherine Kempfer
Michigan Law Review
The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.
Taxation-Proceeding Before United States Board Of Tax Appeals -Validity Of Subpoena Duces Tecum - Unreasonable Search And Seizure, Royal E. Thompson
Taxation-Proceeding Before United States Board Of Tax Appeals -Validity Of Subpoena Duces Tecum - Unreasonable Search And Seizure, Royal E. Thompson
Michigan Law Review
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 …