Ryan v. United States, 379 U.S. 61 (1964)

Ryan v. United States


No. 12


Argued October 14, 1964
Decided November 23, 1964
379 U.S. 61

CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SIXTH CIRCUIT

Syllabus

Government need not show probable cause for suspecting fraud in order to examine taxpayer’s records for closed years. United States v. Powell, ante, p. 48, followed. P. 62.

320 F.2d 500 affirmed.